RPSM15100000 - Technical Pages: Special annual allowance: Contents
Special annual allowance: Contents
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Basic principles |
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Overview |
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The £150,000 relevant income limit |
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Amount of the special annual allowance |
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Protected pension input amounts - pension arrangements in existence immediately before 22 April 2009 |
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Protected pension input amounts - new arrangements set up or reactivated on or after 22 April 2009 |
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Anti-avoidance rules |
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Total adjusted pension input amounts |
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Becoming entitled to benefits under an arrangement |
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The special annual allowance tax charge |
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Interaction with the annual allowance |
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Relevant refunded amounts |
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Overseas pension schemes |
