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| History | |
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| Meet Our Advisors | |
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| © sleepy frog designs | the burley group financial advisors |
| 2008/09 | 2009/10 | 2010/11 | |
| Lifetime allowance* | £1,650,000 | £1,750,000 | £1,800,000 |
| Lifetime allowance charge: Excess drawn as cash Excess drawn as income |
55% of excess 25% of excess |
||
| Annual allowance | £235,000 | £245,000 | £255,000 |
| Annual allowance charge | 40% of excess | ||
| Special annual allowance | N/A | £20,000 | £20,000 |
| Special annual allowance charge | N/A | 20% | 30% + |
| Lifetime allowance charge: Excess drawn as cash Excess drawn as income |
55% of excess 25% of excess |
||
| Max. relievable personal contribution | 100% relevant UK earnings or £3,600 if greater | ||