PERSONAL PENSIONS (INCLUDING STAKEHOLDER PENSIONS)
QUESTIONS AND ANSWERS - LEGISLATION AND PRACTICE
Do contributions to existing plans count towards the £3,600 Earnings Threshold?
For a high earner, is it sufficient for their accountant to confirm earnings exceed the earnings cap?
For how long does the basis year apply?
How does a client inform us of his basis year/what paperwork is needed?
How does A9 concession affect contributions?
How does basis year earnings work for a high earner?
Is a basis year needed where someone wants to pay above £3,600 to a Stakeholder Pension?
What about plans which start off with contributions below £3,600 but exceed this amount later?
What form of evidence is acceptable?
What happens if someone is paying above the Earnings Threshold and they cease to have earnings?
What if someone wants to pay above the Earnings Threshold?
What is a basis year and how is it chosen?
What is a cessation year?
What is the Earnings Threshold?