RPSM13102450 - Technical Pages: International: Application of charges to non-UK schemes: special annual allowance: Contents
Special annual allowance charge: Contents
|
Introduction |
|
|
General |
|
|
Total adjusted pension input amount |
|
|
Avoidance scheme |
|
|
New and re-activated arrangements |
|
|
Relevant refunded amount |
|
|
Pre-22 April 2009 pension input amount |
|
|
Example of a pre-22 April 2009 pension input amount - other money purchase arrangement |
|
|
Infrequent contributions to a money purchase arrangement |
|
|
Example of a special annual allowance where infrequent contributions made to other money purchase arrangement |
|
|
Tax liability |
