RPSM15101000 - Technical Pages: Special annual allowance: £130,000 limit: Contents
This guidance only applies for the 2009-10 and 2010-11 tax years.
The £130,000 relevant income limit: Contents
| RPSM15101010 | The £130,000 relevant income limit |
| RPSM15101020 | What is relevant income for the purposes of the £130,000 limit? |
| RPSM15101030 | How to calculate relevant income: step 1 - total income |
| RPSM15101040 | How to calculate relevant income: step 2 - pension contributions under net pay arrangements or corresponding relief |
| RPSM15101050 | How to calculate relevant income: step 3 - certain losses and other reliefs |
| RPSM15101060 | How to calculate relevant income: step 4 - relievable pension contributions |
| RPSM15101070 | How to calculate relevant income: step 5 - salary sacrifice |
| RPSM15101075 | How to calculate relevant income: step 5 - salary sacrifice agreements made on or after 9 December 2009 |
| RPSM15101080 | How to calculate relevant income: step 6 - gift aid |
| RPSM15101090 | The amount of relevant income |
| RPSM15101093 | Amount of relevant income: relevant income of £150,000 or more |
| RPSM15101096 | Amount of relevant income: relevant income below £150,000 for 2009-2010 |
| RPSM15101100 | Example of how relevant income is calculated |
| RPSM15101110 | Anti-avoidance rule for relevant income |
