FOR ADVISERS ONLY
Case studies
Often a case study can help bring a technical point to life.
Benefit options and lifetime allowance
- Emergency rate tax
- Lifetime allowance - opt in or out of an employer's pension scheme
- Lifetime allowance charge
- Lifetime allowance at age 75 case study
- Lifetime allowance charge – excess taken as income
- Lifetime allowance charge - scheme pension in a defined benefit scheme
- Lifetime allowance charge - designated money in drawdown at age 75
- Protection of scheme specific tax-free cash
- UFPLS, drawdown, scheme specific TFC and the permissive statutory override
Contributions, annual allowance and tax relief
- 3rd party contributions - Saving for future generations Pt I
- 3rd party contributions - Saving for future generations Pt II
- 60% tax relief on pension contributions (excluding Scotland)
- 61.5% tax relief on pension contributions (Scotland)
- Carry forward of unused annual allowance - Case studies (PDF 272 KB)
- Extracting company profits
- Overseas – continuing to pay contributions to a registered pension scheme after leaving the UK
- Taper trap
Death benefits
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