Home
People & History
Services
Practice News
News
Newsletters
Key Dates
Tax facts
Tax Calculators
Contact Us
Useful Sites
Statutory Accounts Management Accounts Corporate  Taxation Personal Taxation
Tax Advice Tax Enquiries Payroll (including Bacs) VAT
Cash Flow & Forecasting CIS Monthly Returns Consultancy Company Formations
Tax Facts
 
Summer Budget 2010

Introduction

Main Income Tax Reliefs

Income Tax Rates and Bands

Car Benefit Assessment

Tax Free Mileage Allowances

NI Contributions

Pension Contributions

Inheritance Tax

Important Annual Limits

Value Added Tax

Capital Gains Tax

Corporation Tax

Main Capital Allowances

Stamp Duty and SDLT

Payment Dates for Tax

 

Back


 Pension Contributions


 
Maximum annual tax-efficient gross contributions to age 75
- individuals    £3,600 or 100% of earnings to £255,000
- employers    £255,000 less employee contributions
 
Maximum tax efficient fund on taking benefits in 2010/11: £1.8m
Only current earnings count for the 100% limit. Most personal pension contributions are paid net of basic rate tax. Extra contributions over £20,000 by those with income over £130,000 may suffer a clawback of relief.


email: info@davidcutter.co.uk
Tel: 0121-550-8525   Fax: 0121-585-7341
2 Lyttleton Court | Birmingham Street | Halesowen | West Midlands | B63 3HN
DIRECTORS:     PAUL CUTTER BA(Hons), ACA
  KATE JONES BA(Hons), FCCA, ACA
   
DAVID CUTTER & CO IS A TRADING NAME OF CUTTER & CO LIMITED
COMPANY NUMBER: 07252989
A MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES