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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 |