Pension input amount

Resource type: Glossary item

Status: Maintained

Jurisdiction: United Kingdom

The increase in value of an individual's saving in a registered pension scheme (www.practicallaw.com/5-201-6474) over a pension input period (www.practicallaw.com/5-504-0734), established under sections 230 to 237 of the Finance Act 2004 according to the benefit structure that applies. The total pension input amount from all of an individual's pension saving in registered schemes is tested against the annual allowance (www.practicallaw.com/6-201-6478) for the tax year in which the pension input period ends.

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Resource ID: 4-504-0739
Products: PLC UK Pensions
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Glossary

Annual allowance charge Annual allowance charge (http://uk.practicallaw.com/topic5-507-1382)

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