RPSM06101000 - Technical Pages: Annual allowance: Up to 5 April 2011: The pension input amount for cash balance arrangements: Contents
Calculating the annual pension input amount for cash balance arrangements: 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.
| RPSM06101020 | Valuing pension growth |
| RPSM06101030 | Uprating of opening value |
| RPSM06101040 | Adjustments to closing value (additions) |
| RPSM06101050 | Adjustments to closing values (subtractions) |
| RPSM06101060 | Adjustments to closing value (subtractions) - special provisions for employer contributions paid during the period 6 April 2006 to 7 July 2006 |
| RPSM06101070 | Example of a cash balance calculation |
