RPSM06107000 - Technical Pages: Annual allowance: From 6 April 2011: Pension input amounts: Valuing pension inputs for tax year 2011-12 onwards contents


RPSM06107010 How is pension saving in different types of pension arrangements valued for pension input amount purposes?
RPSM06107020 Pension input amounts under an other money purchase arrangement
RPSM06107030 Pension input amounts under a defined benefits arrangement
RPSM06107035 Non-uniform accrual scales
RPSM06107040 Pension input amounts under a cash balance arrangement
RPSM06107050 Pension input amounts under a hybrid arrangement
RPSM06107055 What is an arrangement?
RPSM06107060 Defined benefits and cash balance arrangements: valuation assumptions for working out the opening and closing value
RPSM06107061 Schemes still using pre-6 April 2006 Inland Revenue maximum limits
RPSM06107070 Pensionable Earnings definition
RPSM06107080 Entitlement versus discretion
RPSM06107090 Defined benefits and cash balance arrangements: examples of adjustments to closing values
RPSM06107091 Scheme pays for tax year in which member becomes entitled to all benefits under the scheme or BCE 5, 5A or 5B occurs
RPSM06107100 Valuation assumptions for working out the opening and closing value: Examples
RPSM06107110 Late retirement actuarial uplifts for active members
RPSM06107120 Backdated pay rises
RPSM06107130 Temporary Bridging pensions
RPSM06107140 Exchanging for bridging pension at normal pension age
RPSM06107150 Automatic bridging pension when opting to draw pension early
RPSM06107160 Worked examples: other money purchase arrangement
RPSM06107170 Worked examples: defined benefits arrangements
RPSM06107175 Worked examples: defined benefits: ‘Split normal pension ages’: Circumstances where the member’s benefits under a scheme have different ‘normal pension ages’: Before reaching first split normal pension age
RPSM06107176 Worked examples: defined benefits: ‘Split normal pension ages’: Circumstances where the member’s benefits under a scheme have different ‘normal pension ages’: Reaching first split normal pension age
RPSM06107180 Worked examples: defined benefits and an other money purchase arrangement
RPSM06107190 Worked examples: defined benefits and other money purchase arrangements: Member taking early retirement from defined benefits arrangement and also making money purchase contributions to the same scheme
RPSM06107200 Worked examples: defined benefits with actuarial reduction for early payment and adjustment for BCE
RPSM06107205 Worked examples: defined benefits: Active member does not draw benefits on reaching normal pension age and continues in service
RPSM06107210 Deferred member ‘carve out’
RPSM06107220 Deferred member - GMP revaluation
RPSM06107230 Deferred member - what is meant by rules in place on 14 October 2010
RPSM06107240 Deferred member - discretionary increases
RPSM06107250 Deferred member - late retirement increases by actuarial uplift factors
RPSM06107260 Deferred member - Career averaged re-valued earnings schemes
RPSM06107270 Pension increase exchanges
RPSM06107400 Calculating pension input amounts to test against the annual allowance for pension input periods that began before 6 April 2011, or which began in 2013-14 but ended in 2014-15
RPSM06107450 Calculating pension input amounts for carrying forward unused allowance from tax years 2008-09, 2009-10, 2010-11