Home Page Link for Malcolm J. Greer - Chartered Certified Accountant and Registered Auditor. Regulated for a range of Investment Business Activities by the Association of Chartered Certified Accountants.
Income Tax Allowances
Income Tax Rates
National Insurance Contributions
Individual Savings Accounts
Capital Gains Tax
Corporation Tax
Car Benefit
Car Fuel Benefit
Tax-Free Mileage Allowances
Inheritance Tax
Stamp Taxes
Value Added Tax
Capital Allowances
Tax Credits
Registered Pension Schemes
Investment Reliefs
Fixed Rate Reductions: Unincorporated Businesses
Sponsorship
Key Facts

Registered Pension Schemes

Individual contributions

 

Maximum tax-relievable contributions are the higher of:

  • 100% of taxable UK earnings; or
  • 3,600 (where the scheme applies tax relief at source).
2017/18

 

Annual allowance 40,000
Income limit
150,000
Minimum where income exceeds limit
10,000
Lifetime allowance 1,000,000
 

 

2016/17

 

Annual allowance 40,000
Income limit 150,000
Minimum where income exceeds limit 10,000
Lifetime allowance 1,000,000

Any unused annual allowance can be carried forward for
up to three years.

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Malcolm J. Greer
3 Jesse Terrace, Reading, Berkshire, RG1 7RS
Tel: 01189 588535 ~ Fax: 0118 919 7778