Additional voluntary contributions (AVCs)

Commentary – Gaines on Pension Tax 2.16

Annual allowance

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 proposed in Summer 2015 Budget

Commentary – Gaines on Pension Tax 2.13

Charge and scheme pays facility

Commentary – Gaines on Pension Tax 2.11.1Gaines on Pension Tax 2.11.7

Flexible drawdown

Commentary – Gaines on Pension Tax 2.5.4

High earners

Commentary – Gaines on Pension Tax 2.5.2

Input periods

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

Money purchase

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

Annual limit for relief

Age-related personal tax allowance, effect on

Commentary – Gaines on Pension Tax 2.3.3

Amount of

Commentary – Gaines on Pension Tax 2.3.2

Annual allowance v

Commentary – Gaines on Pension Tax 2.5.3

Basic rate tax

Commentary – Gaines on Pension Tax 2.3.4

Doctors and dentists contracted to the NHS

Commentary – Gaines on Pension Tax 2.3.10

Eligibility for

Commentary – Gaines on Pension Tax 2.3.1

Excess contributions

Commentary – Gaines on Pension Tax 2.3.6

Generally

Commentary – Gaines on Pension Tax 1.15

Higher rate relief

Commentary – Gaines on Pension Tax 2.3.4

Life assurance policies

Commentary – Gaines on Pension Tax 2.3.8

Migrant member relief

Commentary – Gaines on Pension Tax 2.3.6

Minor children, contributions on behalf of

Commentary – Gaines on Pension Tax 2.3.7

Net pay arrangements

Commentary – Gaines on Pension Tax 2.3.5

Non-working spouse, contributions on behalf of

Commentary – Gaines on Pension Tax 2.3.7

Personal allowance, reinstating

Commentary – Gaines on Pension Tax 2.3.3

Refund of excess contributions lump sum

Commentary – Gaines on Pension Tax 7.6Gaines on Pension Tax 9.4.3

Relevant UK earnings

Commentary – Gaines on Pension Tax 2.3.1

Relevant UK individual

Commentary – Gaines on Pension Tax 2.3.1

Relief at source, appropriate means

Commentary – Gaines on Pension Tax 2.3.4

Relief on making a claim

Commentary – Gaines on Pension Tax 2.3.6

Risk benefits

Commentary – Gaines on Pension Tax 2.3.8

Self-employed practitioners

Commentary – Gaines on Pension Tax 2.3.6

Waiver of contributions insurance

Commentary – Gaines on Pension Tax 2.3.8

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

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

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

Closing value

Commentary – Gaines on Pension Tax 2.6.3

Common fund

Commentary – Gaines on Pension Tax 2.6.1

Opening value

Commentary – Gaines on Pension Tax 2.6.2

In specie contributions

Asset-backed contributions

Commentary – Gaines on Pension Tax 2.17.3

General rule

Commentary – Gaines on Pension Tax 2.17.1

Permitted eligible shares

Commentary – Gaines on Pension Tax 2.17.2

Input periods

Annual allowance charge

Commentary – Gaines on Pension Tax 2.7.5

Disregarded input from 2011

Commentary – Gaines on Pension Tax 2.9

First input period

Commentary – Gaines on Pension Tax 2.7.2

Generally

Commentary – Gaines on Pension Tax 2.7.1

Later input periods

Commentary – Gaines on Pension Tax 2.7.3

Original rules

Commentary – Gaines on Pension Tax 2.7.1

Planning

Commentary – Gaines on Pension Tax 2.12

Post-2011

Commentary – Gaines on Pension Tax 2.7.6

Pre-2011 disregarded input

Commentary – Gaines on Pension Tax 2.7.4

Taking all benefits

Commentary – Gaines on Pension Tax 2.9

Relief for

Commentary – Gaines on Pension Tax 1.6.2Gaines on Pension Tax 2.2