The scope for this area of planning has been significantly reduced by changes in the Finance (No. 2) Act 2015. These, amongst other things, aligned input periods with tax years after a transition year of 2015–16. This section therefore mainly describes what was available until 2014–15.

When the annual allowance rules were first introduced in 2006 there was particular interest in how input periods could be arranged to accommodate extraordinarily large contributions. The annual allowance increased to a maximum of £255,000. Under the original rules, the input period end could be changed retrospectively (but not since 6 April 2011).

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