RPSM13102300 - Technical Pages: International: Application of charges to non-UK schemes: Annual allowance: Contents

Annual allowance charge: Contents


RPSM13102310General
RPSM13102320Currently relieved non-UK pension schemes
RPSM13102330Currently-relieved members
RPSM13102340Pension input period
RPSM13102350Pension input amounts for cash balance arrangements and defined benefits arrangements
RPSM13102355The appropriate fraction of what would otherwise be the pension input amount
RPSM13102360Examples of a pension input amount for a defined benefits arrangement
RPSM13102370Pension input amounts for other money purchase arrangements
RPSM13102372The appropriate fraction of employer contributions
RPSM13102374Examples of a pension input amount – other money purchase arrangement – 2006/07 and 2008/09 tax years
RPSM13102376Examples of a pension input amount – other money purchase arrangement – 2007/08 tax year
RPSM13102380Pension input amounts for hybrid arrangements
RPSM13102390Tax liability
RPSM13102400Regulation-making powers