– see also Personal reliefs; Allowances

Amount of

Commentary – Gaines on Pension Tax 2.5.1

Annual limit v

Commentary – Gaines on Pension Tax 2.5.3

Carry-forward

Commentary – Gaines on Pension Tax 2.10

Changes made in 2015 and 2016

Adjusted income

Commentary – Gaines on Pension Tax 2.13

Cash balance schemes

Commentary – Gaines on Pension Tax 2.13

Closing input periods

Commentary – Gaines on Pension Tax 2.13

Defined benefit schemes

Commentary – Gaines on Pension Tax 2.13

Scaling back

Commentary – Gaines on Pension Tax 2.13

Subdivision of 2015/16 tax year

Commentary – Gaines on Pension Tax 2.13

Threshold income

Commentary – Gaines on Pension Tax 2.13

Charge and scheme pays facility

Deadlines

Commentary – Gaines on Pension Tax 2.11.5

Effect on planning

Commentary – Gaines on Pension Tax 2.11.7

Generally

Commentary – Gaines on Pension Tax 2.11.1

Member's notification requirements

Commentary – Gaines on Pension Tax 2.11.4

Multiple schemes

Commentary – Gaines on Pension Tax 2.11.6

Obligation to offer

Commentary – Gaines on Pension Tax 2.11.2

Pension savings statement

Commentary – Gaines on Pension Tax 2.7.5

Rate of charge

Commentary – Gaines on Pension Tax 2.11.1

Voluntary basis option

Commentary – Gaines on Pension Tax 2.11.3

Defined benefit schemes

Commentary – Gaines on Pension Tax 2.7.5Gaines on Pension Tax 2.7.6

Flexible drawdown

Commentary – Gaines on Pension Tax 2.5.4

High earners

Commentary – Gaines on Pension Tax 2.5.1Gaines on Pension Tax 2.5.2

Input periods

Commentary – Gaines on Pension Tax 2.5.1Gaines on Pension Tax 2.7.5Gaines on Pension Tax 2.7.6

Migrant member relief

Commentary – Gaines on Pension Tax 9.3.2

Money purchase schemes

Commentary – Gaines on Pension Tax 2.5.5Gaines on Pension Tax 2.5.6

Non-UK schemes

Commentary – Gaines on Pension Tax 9.7