15th February 2016

Scottish Widows: Tax planning ahead of the tapered annual allowance

Last summer the Government announced changes to the pensions Annual Allowance for people with high levels of income.  From 6 April 2016, those with total income (including employer pension contributions) above £150,000, will have their Annual Allowance reduced by £1 for every £2 of income above this. The maximum reduction of £30,000 will be reached by clients with total income of at least £210,000 - resulting in a minimum Annual Allowance of £10,000. 

Our new Techtalk article focuses on the changes, looking at the impact for those with high levels of income and how to maximise allowances before April 6th.

If you’d like more detail on the changing legislation relating to Tapered Annual Allowance and Pension Input Periods. Watch or download our Techtalk Podcast.

If you have clients that will be affected by the Tapered Annual Allowance you can check their maximum Annual Allowance ahead of the changes using our carry forward calculator.           

The Chancellor is expected to announce changes to how pension tax relief operates in the Budget on 16 March 2016. Contributions received after this date may not benefit from tax relief at the current rate.

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