RPSM13102300 - Technical pages: international: application of charges to non-UK schemes: annual allowance: contents


RPSM13102310 General
RPSM13102320 Currently relieved non-UK pension schemes
RPSM13102330 Currently-relieved members
RPSM13102340 Pension input period
RPSM13102350 Pension input amounts for cash balance arrangements and defined benefits arrangements
RPSM13102355 The appropriate fraction of what would otherwise be the pension input amount
RPSM13102360 Examples of a pension input amount for a defined benefits arrangement where the annual allowance rules up to 5 April 2011 apply
RPSM13102365 Example of a pension input amount for a defined benefits and cash balance arrangement where the annual allowance rules from 6 April 2011 apply
RPSM13102367 Defined benefits pension savings based on a scheme year that is different from the UK tax year
RPSM13102370 Pension input amounts for other money purchase arrangements
RPSM13102372 The appropriate fraction of employer contributions
RPSM13102374 Examples of a pension input amount - other money purchase arrangement - 2006/07 and 2008/09 tax years
RPSM13102376 Examples of a pension input amount - other money purchase arrangement - 2007/08 tax year
RPSM13102380 Pension input amounts for hybrid arrangements
RPSM13102382 Transitional rules for registered pension schemes
RPSM13102384 Converting pension input amounts expressed in a foreign currency into the sterling equivalent
RPSM13102390 Tax liability
RPSM13102392 Carrying forward unused annual allowance from earlier years
RPSM13102396 Where a scheme pays a member’s annual allowance charge
RPSM13102400 Regulation-making powers