Summary of the session
34 minutes structured CPD
Synopsis
Have your clients maximised their pensions savings? If you need a quick reminder of how the tax relief and Annual Allowance rules work, then read these two articles.
Article one: Interaction of tax relief and Annual Allowance
Article two: Carry forward
Learning Objectives
To be able to demonstrate an understanding of:
- Limits for tax relief on personal, 3rd party and employer contributions
- Different methods used to receive tax relief and when relevant earnings below the personal allowance mean no tax relief is due
- Separate annual allowance test which can reduce efficiency of any pension savings
- Carry forward on unused annual allowance
Support
For further information, please contact [email protected]
Assessment
Pass = 3 out of 4