Member contributions
Additional voluntary contributions (AVCs)
Annual allowance
Amount of
Annual limit v
Carry-forward
Changes proposed in Summer 2015 Budget
Charge and scheme pays facility
Flexible drawdown
High earners
Input periods
Money purchase
Annual limit for relief
Age-related personal tax allowance, effect on
Amount of
Annual allowance v
Basic rate tax
Doctors and dentists contracted to the NHS
Eligibility for
Excess contributions
Generally
Higher rate relief
Life assurance policies
Migrant member relief
Minor children, contributions on behalf of
Net pay arrangements
Non-working spouse, contributions on behalf of
Personal allowance, reinstating
Refund of excess contributions lump sum
Relevant UK earnings
Relevant UK individual
Relief at source, appropriate means
Relief on making a claim
Risk benefits
Self-employed practitioners
Waiver of contributions insurance
Charge and scheme pays facility
Deadlines
Effect on planning
Member's notification requirements
Multiple schemes
Obligation to offer
Rate of charge
Voluntary basis option
Defined benefit schemes
Closing value
Common fund
Opening value
In specie contributions
Asset-backed contributions
General rule
Permitted eligible shares
Input periods
Annual allowance charge
Disregarded input from 2011
First input period
Generally
Later input periods
Original rules
Planning
Post-2011
Pre-2011 disregarded input
Taking all benefits
Relief for
