RPSM15100010 - Technical Pages: Special annual allowance: Basic principles: Contents
This guidance only applies for the 2009-10 and 2010-11 tax years, except for RPSM15100110 which applies to the 2010-11 and 2011-12 tax years.
Basic principles: Contents
| RPSM15100020 | The special annual allowance charge |
| RPSM15100030 | Who does the special annual allowance charge apply to? |
| RPSM15100040 | How much is a special annual allowance? |
| RPSM15100050 | The special annual allowance and the annual allowance: Relevant income of £130,000 or more |
| RPSM15100060 | What are protected pension input amounts? |
| RPSM15100070 | Total adjusted pension input amounts |
| RPSM15100080 | Where a total adjusted pension input amount is liable to the special annual allowance charge |
| RPSM15100090 | Pension inputs liable to the annual allowance charge |
| RPSM15100100 | How does the special annual allowance interact with the annual allowance? |
| RPSM15100110 | Refunds of contributions |
| RPSM15100120 | Examples of the application of the special annual allowance charge: no charge due |
| RPSM15100130 | Examples of the application of the special annual allowance charge: tax payable |
