RPSM13102340 - Technical Pages: International: Application of charges to non-UK schemes: Annual allowance: Pension input period

To determine whether a member is liable to an annual allowance charge their total pension input amount needs to be tested against the annual allowance. That test involves calculating the annual pension input amount for each arrangement of the member under a registered pension scheme or a currently relieved non-UK pension scheme in a pension input period (see RPSM06100050). The aggregate of these pension input amounts will be the total pension input amount and this will reflect the amount of the increase in their UK tax-relieved pensions savings. The pension input period in relation to an arrangement under a currently-relieved non-UK pension scheme is the UK tax year.

The calculation of a pension input amount under the different types of currently-relieved non-UK pension scheme is explained in RPSM13102350 to RPSM13102380.