Contributions

27 February 2026

Claiming tax relief on personal pension contributions - an update
HMRC’s update to its service for individuals to claim tax relief on a personal pension or workplace pension scheme contributions

25 February 2026

Tax year end planning checklist for individuals - 2025/26 tax year
Suggested planning considerations for individuals for the end of the tax year

11 February 2026

Third party pension contributions - what you need to know
The advantages of third party pension contributions, the limits that apply and how the tax relief works

09 February 2026

Salary sacrifice reform
The Office for Budget Responsibility (OBR)’s further information on its calculations about the impact of salary sacrifice reform

02 February 2026

Pension transfers by those in ill health and inheritance tax calculations
Pension transfers and ill health. Quantifying the transfer of value for IHT purposes for those who die within two years of the transfer. How life expectancy at the date of transfer considerably affects the calculation of the loss to the estate

02 February 2026

Top 5 Links - Women and pensions
The gender pensions gap

02 February 2026

Top 5 Links - The NHS pension scheme
The NHS pension scheme

26 January 2026

Estimated cost of tax reliefs
HMRC’s updated its estimates for the costs various tax reliefs

07 January 2026

Scottish pension contributions
Relief at source and the impact of The Scotland Act 2012

09 December 2025

Salary sacrifice reform from 6 April 2029
HMRC’s policy paper on the removal of the salary sacrifice benefits for pension contributions above £2,000 from April 2029

04 December 2025

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

20 November 2025

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

19 November 2025

Maternity, paternity and adoption leave and pensions
The rules governing maternity, paternity and adoption leave and how pension provision is affected where such leave is taken

18 November 2025

Salary sacrifice and pension contributions
The various points to be aware of in relation to salary sacrifice

05 November 2025

Maximising pension contributions before the end of the tax year - key points and case studies
The key things to consider when advising clients with end of tax year pension planning

06 October 2025

How does a Roth IRA fit into retirement planning for US expats in the UK?
MASECO LLP have provided the following article, which may be of interest to anyone with US clients in need of planning advice

25 September 2025

Tax planning with capital allowances and pensions
The use of capital allowances alongside registered pension schemes (including occupational pensions)

25 September 2025

Pension payments made in error
The specific circumstances where a payment made in error can be returned without being deemed unauthorised

24 September 2025

Using pension contributions to reduce bond tax - a case study
Tax on chargeable event gains. How a pension payment, in certain cases, can reduce or eliminate the tax charge on a chargeable event gain

24 September 2025

Tax relief on employer pension contributions - in detail
Tax relief on employer pension contributions

24 September 2025

Tax relief on member pension contributions and on member term assurance contributions
How and when tax relief is granted on individual pension contributions and on individual term assurance contributions

23 September 2025

Salary sacrifice or direct pension contribution?
Whether it will be advantageous for a pension contribution to be made via salary/bonus sacrifice or directly by the employee concerned

23 September 2025

Maximum allowable pension contributions (relevant UK earnings)
What constitutes relevant UK earnings in relation to maximising pension contributions

22 September 2025

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

22 September 2025

Tax relief for personal pension contributions (self-employed) - a case study
The criteria for tax relief to be given for a self-employed individual paying into a personal pension and how that tax relief works

19 September 2025

Basis of accepting pension contributions
Relief at source, net pay arrangements and exceptions

19 September 2025

Who can pay a pension contribution?
Member, employer and third party contributions and entitlement to tax relief

17 September 2025

Making pension contributions to reduce CGT
How pension contributions can reduce CGT on capital gains

17 September 2025

Making pension contributions to reclaim the personal allowance
How effective tax relief of 60% or more can be obtained on pension contributions where clients are able to reclaim their personal allowance

15 September 2025

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

15 September 2025

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

12 September 2025

The Child Benefit trap - using pension contributions to reduce the HICBC
How pension contributions can help to preserve Child Benefit