RPSM15200010 - Member Pages: Special annual allowance: Overview: Contents
This guidance only applies for the 2009-10 and 2010-11 tax years, except for RPSM15200150 which applies to the 2010-11 and 2011-12 tax years.
Overview of the special annual allowance: Contents
| RPSM15200020 | What is the special annual allowance and will I be affected? |
| RPSM15200030 | How do I work out if my income is £130,000 or more? |
| RPSM15200040 | How much is my special annual allowance? |
| RPSM15200050 | When your special annual allowance is based on £20,000 |
| RPSM15200060 | When your special annual allowance is based on an amount between £20,000 and £30,000 |
| RPSM15200070 | When your special annual allowance is based on £30,000 |
| RPSM15200080 | What are infrequent contributions and why are they important? |
| RPSM15200090 | What are pension inputs? |
| RPSM15200100 | Pension inputs that are protected from the special annual allowance charge |
| RPSM15200110 | Entering into avoidance arrangements will make you liable to the special annual allowance |
| RPSM15200120 | How the special annual allowance and the annual allowance interact |
| RPSM15200130 | Will the special annual allowance charge apply in the year I start taking benefits? |
| RPSM15200140 | What happens if I have made a pension input that is liable to the special annual allowance charge? |
| RPSM15200150 | Can I have a refund of contributions if they are liable to the special annual allowance? |
