RPSM15202000 - Member Pages: Special annual allowance: Protected Inputs: Contents
This guidance only applies for the 2009-10 and 2010-11 tax years.
Pension inputs that are protected from the special annual allowance charge: Contents
| RPSM15202010 | I made regular contributions to my pension scheme can these be protected from the special annual allowance charge? |
| RPSM15202020 | Conditions for protection of pension inputs under an existing defined benefits arrangement |
| RPSM15202030 | Conditions for protection of pension inputs under an existing cash balance arrangement |
| RPSM15202040 | Conditions for protection of pension inputs under an existing other money purchase arrangement |
| RPSM15202050 | Conditions for protection of pension inputs made under a new or re-activated arrangement |
| RPSM15202060 | Conditions for protection of pension inputs made under a new arrangement - New arrangement made in accordance with a written agreement made on, or before, 22 April 2009 / 9 December 2009 - Defined benefits arrangements and cash balance arrangements |
| RPSM15202070 | Conditions for protection of pension inputs made under a new arrangement: New arrangement made in accordance with a written agreement made on, or before, 22 April 2009 / 9 December 2009: Other money purchase arrangements |
| RPSM15202080 | Conditions for protection of pension inputs made under a new arrangement on a like for like basis: Defined benefits arrangements |
| RPSM15202090 | Conditions for protection of pension inputs made under a new or re-activated arrangement: New arrangement replacing an existing arrangement on a like for like basis: Cash balance arrangements |
| RPSM15202100 | Conditions for protection of pension inputs made under a new arrangement: New arrangement replacing an existing arrangement on a like for like basis: Other money purchase arrangements |
| RPSM15202300 | Conditions for protection of pension inputs relating to lump sum payments made on or after 22 April 2009 / 9 December 2009 |
