| Registered
Pension Schemes |
| Individual
contributions 2010/11 |
|
| Maximum
tax-relievable contributions are the higher of |
- 100%
of taxable UK earnings, or
- £3,600
(where the scheme applies tax relief at source)
|
A special
annual allowance charge may apply to individuals with incomes
of £130,000 or over where ongoing regular pension contributions
are increased after 21 April 2009 (8 December 2009 for incomes
between £130,000 and £150,000) by more than £20,000
per tax year.
|
| Annual
allowance |
£255,000 |
| Lifetime
allowance |
£1,800,000 |
| |
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