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18 August 2011
Amendment to Oct 2010 publication
To get actionable insight and practical guidance to support you day-to-day on 'Annual allowance' click here.
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HMRC have published amendments to the draft guidance on the reduced annual allowance for pension savings that was published on 14 October 2010.
This draft covers the years 2011/12 onwards. In some circumstances, pensions savings made between 14 October and 6 April 2011 may be affected.
The draft has been written for individuals and pension scheme members so that they can understand the changes to the annual allowance and the effect that it might have on them. Where the guidance refers to 'you' it should be read as meaning the individual scheme member.
