| RPSM06109010 |
Telling HMRC about the annual allowance charge |
| RPSM06109020 |
Who is liable for the annual allowance charge? |
| RPSM06109030 |
Where a scheme pays a member’s annual allowance charge |
| RPSM06109040 |
The notice given by the member |
| RPSM06109050 |
Adjustment to the member’s benefits |
| RPSM06109060 |
The deadlines for ‘Scheme Pays’ |
| RPSM06109070 |
Member amends their notice |
| RPSM06109080 |
Paying the annual allowance charge in the year that the member takes their benefits |
| RPSM06109090 |
When the scheme administrator does not have to pay the member’s annual allowance liability |
| RPSM06109100 |
Estimating the annual allowance charge in the year of taking benefits |
