RPSM06103000 - Technical Pages: Annual allowance: Up to 5 April 2011: The pension input amount for defined benefits arrangements: Contents
Calculating the pension input amount for defined benefits arrangements: Contents
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.
| RPSM06103010 | Valuing pension savings |
| RPSM06103020 | Opening value of rights |
| RPSM06103030 | Closing value of rights |
| RPSM06103040 | Uprating of opening value for deferred pensions |
| RPSM06103050 | Adjustments to closing value (additions) |
| RPSM06103060 | Adjustments to closing value (subtractions) |
| RPSM06103070 | Example of a defined benefits calculation |
