Rates, figures and limits

Rates, figures and limits guidance:

Annual allowance The annual allowance is the maximum amount by which the value of an individual’s pension savings across all the registered pension schemes...

Practice Note

This Practice Note sets out the key UK tax rates, thresholds and allowances. This Practice Note is intended as a quick reference guide, not a comprehensive resource. It...

Practice Note

Statutory minimum increase rates The table below summarises the current statutory minimum increase that occupational pension schemes must apply annually to...

Practice Note

The single tier State Pension (on and from 6 April 2016) The Basic State Pension was reformed, with effect from 6 April 2016, into a single-tier flat rate pension which...

Practice Note