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Adviser  >  Technical Central  >  Technical Central updates archive

Technical Central updates archive

Recent technical pensions updates for financial advisers.

Pre-Budget Report 2008
A summary of this year's pre-budget report.

Technical round-up - October 2008
A round-up of changes in pensions legislation during October, plus the latest rates and factors.

Technical round-up - September 2008
A roundup of changes in pensions legislation during September, plus the latest rates and factors.

Technical round-up - August 2008
A roundup of changes in pensions legislation during August, plus the latest rates and factors.

Member contributions and tax relief
How tax relief on member contributions is calculated and applied.

Technical round-up - July 2008
A roundup of changes in pensions legislation during July, plus the latest rates and factors.

Finance Act 2008
Details of the changes in the Finance Act 2008 that affect pensions.

Contributions in year of crystallisation
It is possible for those who are planning to crystallise their benefits to pay contributions in excess of the annual allowance and not be subject to the annual allowance charge.

5 April 2009 deadline for primary and enhanced protection
Members only have until 5 April 2009 to apply for protection.

Investment of protected rights funds
A look at how the Pensions Bill will allow SIPPs to hold protected rights from October 2008.