RPSM15103030 - Technical Pages: Special annual allowance: Protected inputs - existing: Overview: Protected inputs

This guidance only applies for the 2009-10 and 2010-11 tax years.

Protected pension input amounts

One form of protected pension input amount is an amount that represents an individual’s ‘existing regular pension saving’ during 2009-2010 or 2010-2011 that has continued since before 22 April 2009 / before 9 December 2009.

For ‘existing regular pension saving’ that was in place immediately before 22 April 2009 / before 9 December 2009 to be a protected pension input amount, it must meet certain conditions. How that pension saving qualifies as a protected pension input amount will depend on the type of arrangement and the type of pension scheme under which that arrangement is held. See RPSM15103100, RPSM15103300, RPSM15103500 and RPSM15103600.

Existing regular pension saving that qualifies as a protected pension input amount will not be tested against the special annual allowance. However, such protected pension input amounts will continue to be tested in the usual way as a pension input against the annual allowance.

If a pension input amount made during 2009-2010 or 2010-2011 meets the relevant conditions set out in RPSM15103100 to RPSM15103710, as they relate to the particular type of pension scheme and types of arrangements under the scheme, it will be a protected pension input amount.

Other forms of protected pension input amount are possible despite relating to certain new pension arrangements that were set up on or after 22 April 2009 / on or after 9 December 2009 (for example, and provided certain conditions are met, arrangements commencing as a result of a new employment). See RPSM15104000 and RPSM15104400 for more information.

The references above to 22 April 2009 apply to individuals with relevant income of £150,000 or more for 2009-2010. Otherwise 9 December 2009 applies (see RPSM15103025 for more details).