FOR ADVISERS ONLY
Pensions contributions and tax relief
Read how pensions tax relief and the allowances work and explore some of the ways to help avoid some of the tax charges. Read the articles listed below and complete the questions below to receive your CPD certificate.
- Pension contributions - all you need to know
- Employer contributions and tax relief
- Member contributions - tax relief and annual allowance
- Member contributions and higher rate tax relief
- Annual allowance
- An explanation of the Money Purchase Annual Allowance
- Carry forward
- Scheme pays
- Carry forward case studies
- Tapering of the annual allowance
CPD learning outcomes - 35 minutes
After reading this section you will have an understand of:
- How tax relief works on member, employer and third party pension contributions.
- How the annual allowance, tapered annual allowance and pension input periods work.
- How the annual allowance can be reduced for high earning individuals.
- How carry forward can be used.