RPSM06100100 - Technical Pages: Annual allowance: Up to 5 April 2011: Overview: Exemption from pension input test - death of a member

Exemption from annual allowance test: death of a member

This guidance explains the annual allowance rules up to 5 April 2011. If you want to know how the annual allowance works after that date see RPSM06105000.

Where a member dies, no pension input amount will arise for the pension input periods ending within the tax year in which the member died.