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Home Resource Centre Tax Tables Pensions

Tax Tables

Pensions

 

2010/11 (£)

2009/10 (£)

Lifetime allowance

1,800,000

1,750,000

Lifetime allowance charge

55%

55%

 

25%

25%

Annual allowance

255,000

245,000

Annual allowance charge

40%

40%

Maximum relievable personal contribution

100% of UK earnings

100% of UK earnings

 

£3,600 if greater

£3,600 if greater

Maximum tax free cash

25% of pension benefit value

25% of pension benefit value

 

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