RPSM15102000 - Technical Pages: Special annual allowance: Amount: Contents
This guidance only applies for the 2009-10 and 2010-11 tax years.
Amount of the special annual allowance: Contents
| RPSM15102010 | What factors affect the amount of the special annual allowance? |
| RPSM15102020 | The amount of the special annual allowance: Individuals with relevant income of £150,000 or more for the tax year 2009-2010 |
| RPSM15102025 | The amount of the special annual allowance: Individuals with relevant income of less than £150,000 for the tax year 2009-2010 |
| RPSM15102030 | When the special annual allowance is £20,000 |
| RPSM15102040 | When the special annual allowance is between £20,000 and £30,000 |
| RPSM15102050 | When the special annual allowance is £30,000 |
| RPSM15102060 | Infrequent money purchase contributions |
| RPSM15102070 | Infrequent money purchase contributions - the relevant mean |
| RPSM15102080 | Example 1 of individual who has made both infrequent contributions in the last 3 tax years and having continuing regular pension saving that is a protected pension input amount |
| RPSM15102090 | Example 2 of individual who has made both infrequent contributions in the last 3 tax years and having continuing regular pension saving that is a protected pension input amount |
| RPSM15102100 | Example 3 of individual who has made both infrequent contributions in the last 3 tax years and having continuing regular pension saving that is a protected pension input amount |
