RPSM06100010 - Technical Pages: Annual allowance: Up to 5 April 2011: Overview: Contents
Overview: Contents
This guidance explains the annual allowance rules up to 5 April 2011. If you want to know how the annual allowance works after that date see RPSM06105000.
| RPSM06100020 | What is the annual allowance? |
| RPSM06100030 | The amount of annual allowance for later tax years |
| RPSM06100040 | How is the annual allowance tested? |
| RPSM06100050 | The pension input period |
| RPSM06100060 | Start of the pension input period |
| RPSM06100070 | End of the first pension input period |
| RPSM06100080 | Subsequent pension input periods |
| RPSM06100090 | Exemption from test: the individual becomes entitled to all the benefits from the arrangement |
| RPSM06100100 | Exemption from annual allowance test: death of a member |
| RPSM06100110 | Annual allowance charge |
| RPSM06100120 | Liability to pay the annual allowance charge |
| RPSM06100130 | How to calculate the pension input amount |
