Farley And Partners


Individuals £3,600 or 100% of net relevant earnings to £40,000*
Employers £40,000* less employee contributions
Minimum age for accessing beneits 55
Lifetime allowance £1,250,000


* Plus unutilised allowances from the 3 previous years. £10,000 limit may apply if in income drawdown.

Pension contributions for additional rate taxpayers will be tapered to a minimum of £10,000 a year from April 2016.

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