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ARTICLE · 01 DECEMBER 2015

Pensions Ready Reckoner - November 2015

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A recap of the latest developments in the world of occupational pension schemes.

United KingdomEmployment and HR
Clive Weber
Clive Weber

A recap of the latest developments in the world of occupational pension schemes.

PARLIAMENT

 

Topic

Legislation  

Tax changes from 06/04/2016
(enacted)

The following changes have been enacted in the Finance (No. 2) Act 2015, which received Royal Assent on 18 November 2015

  • Annual Allowance restricted for high earners from 06/04/2016
  • Pension Input Periods aligned with tax years from 06/04/2016

Further tax changes
(to be enacted)

From 6 April 2016 the Lifetime Allowance is due to be reduced to £1 million from the present £1.25 million, subject to the right to elect for protection. There is to be new legislation to ensure that an inheritance tax charge does not arise when a member designates funds for drawdown but does not draw them before his death. The upshot of the Government's wide ranging consultation earlier this year on pension saving and tax relief will be announced as part of Budget 2016.

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