Amount of

Annual limit v

Carry-forward

Changes made in 2015 and 2016

Adjusted income

Cash balance schemes

Closing input periods

Defined benefit schemes

Scaling back

Subdivision of 2015/16 tax year

Threshold income

Charge and scheme pays facility

Deadlines

Effect on planning

Generally

Member's notification requirements

Multiple schemes

Pension savings statement

Rate of charge

Voluntary basis option

Defined benefit schemes

Flexible drawdown

High earners

Input periods

Migrant member relief

Money purchase schemes

Non-UK schemes