Annual Allowance

12 October 2026

Annual allowance and non-UK pension schemes
The impact of the annual allowance in respect of overseas pension schemes

29 June 2026

Standard lump sum allowance, lump sum and death benefit allowance and annual allowance
The amounts of lump sum allowance, lump sum and death benefit allowance and annual allowance set out by the Treasury

17 June 2026

Top 5 Links - Pension contributions and tax relief
Pension contributions and tax relief

09 June 2026

Annual allowance considerations for an employer pension contribution - a case study
The annual allowance considerations for an employer paying into a personal pension

04 June 2026

Pensions carry forward - a quick guide
The payment of pension contributions to maximise the current tax year’s annual allowance and to make full use of carry forward is an important consideration for higher and additional rate taxpayers

28 May 2026

Tax relief for personal pension individual contributions (employed) - a case study
The annual allowance considerations for an employed individual paying into a personal pension

18 May 2026

Annual allowance carry forward and completing form SA100 - what you need to know
The process of completing form SA100

07 May 2026

The tapered annual allowance
Who the tapered annual allowance affects and how it works

07 May 2026

Annual allowance charge Scheme Pays: settling the liability under 'Scheme Pays'
The way in which the scheme administrator settles the annual allowance charge liability under ‘Scheme Pays’

07 May 2026

Annual allowance charge Scheme Pays: deadlines for 'Scheme Pays'
The deadline requirements of the annual allowance charge ‘Scheme Pays’ conditions that apply to all schemes

06 May 2026

Carry forward
How to calculate carry forward utilising unused annual allowance

06 May 2026

Assessing the annual allowance
How to calculate the annual allowance for DC and DB schemes, including a summary of the exemptions from the annual allowance

05 May 2026

The money purchase annual allowance (MPAA) - in detail
When the MPAA applies and the interaction of the annual allowance with the MPAA