RPSM15100500 - Technical Pages: Special annual allowance: Overview: Contents
This guidance only applies for the 2009-10 and 2010-11 tax years.
Overview: Contents
| RPSM15100510 | To what does the special annual allowance apply? |
| RPSM15100520 | Does the special annual allowance apply to everyone? |
| RPSM15100530 | What about the annual allowance introduced in 2006? |
| RPSM15100540 | What about existing pension saving arrangements? |
| RPSM15100550 | What happens if the special annual allowance is exceeded? |
| RPSM15100560 | What is the amount of the special annual allowance? |
| RPSM15100570 | Where the special annual allowance is reduced due to existing pension contributions: Individuals with relevant income of £150,000 or more for 2009-2010 |
| RPSM15100575 | Where the special annual allowance is reduced due to existing pension contributions: Individuals with relevant income of less than £150,000 for 2009-2010 |
| RPSM15100580 | Example of how the special annual allowance is calculated |
| RPSM15100590 | What is the tax charge for exceeding the special annual allowance? |
| RPSM15100600 | Who is liable for the special annual allowance charge? |
| RPSM15100610 | What happens to the annual allowance introduced on 6 April 2006? |
| RPSM15100620 | How does the annual allowance interact with the special annual allowance? |
| RPSM15100630 | Enhanced protection and the special annual allowance |
