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This tax information and impact note details the reduction of the money purchase annual allowance (MPAA).
The table shows the number of individuals with pension contributions exceeding the annual allowance, the value of these excess contributions, and annual allowance tax charges paid by the scheme.
This tax information and impact note will mainly affect individuals with income of over £150,000, including the value of any pension contributions, who save in a registered pension scheme.
Consultation on the detail of the reduction to the money purchase annual allowance, which will be reduced to £4,000 from April 2017.
This guide helps members of the armed forces who have exceeded the standard tax free pension savings limit.
This guide has been provided to assist members of the armed forces who have exceeded the standard tax free pension savings limit.
This Tax Information and Impact Note is about changes to the two income thresholds in calculating the tapered annual allowance and reducing the minimum tapered annual allowance.
Draft legislation to make a number of changes to the annual allowance legislation following the changes in Finance Act 2011, to help ensure that the annual allowance rules work as intended.
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