Overview
Technical resources
Tax planning opportunities for 2025/26 Replacement of the lifetime allowance Retirement Income Pension Forum The Platform Clinic Pension, retirement and tax planning Pensions tax relief and annual allowances The beneficiaries flexi-access drawdown conundrum Retirement and pensions training Personal tax and trust planning training
Technical hub Retirement income Regulation, due diligence and compliance Training support
Technical matters
Technical matters
Tax planning opportunities for 2025/26 Replacement of the lifetime allowance Retirement Income Pension Forum The Platform Clinic Pension, retirement and tax planning Pensions tax relief and annual allowances The beneficiaries flexi-access drawdown conundrum Retirement and pensions training Personal tax and trust planning training
More support
Paraplanner technical hub
Paraplanner technical hub
Technical hub Retirement income Regulation, due diligence and compliance Training support
Pensions tax relief and annual allowances
Here we've gathered information around the law and mechanisms underpinning tax relief on pension contributions and matters relating to annual allowances, tapered annual allowance and the annual allowance tax charge.
Our checklist is designed to highlight important considerations for clients making pension contributions. While there is no limit to the amount that can be saved into pensions each tax year, there is a limit in respect of the contributions that can potentially receive tax relief.
Supporting annual allowance and tax relief calculations – ‘at a glance guide’
Amongst its many uses, the Pension Summary Report contains helpful summary information to assist your calculations and other processes associated with tax relief and annual allowances.
The annual allowance charge – Scheme Pays
Paul Squirrell, our pension expert, provides a step-by-step approach to calculating clients’ annual allowance charges. He also explains the two types of Scheme Pays, plus the process and deadlines.
Guides to aid your client discussions
The beneficiaries flexi-access drawdown conundrum
Pitfalls and issues to be considered with the payment of beneficiaries flexi-access drawdown death benefits.
Pensions, retirement and tax planning
Pensions and divorce, death benefits, allowances and much more.