The annual allowance and scheme pays presentation and recording

Recording that explains the annual allowance to staff and how they can use the scheme pays facility to pay an annual allowance tax charge.

22 December 2023

The presentation has four chapters:

  • a brief introduction to the annual allowance
  • pension savings statements
  • examples of paying annual allowance charges
  • where to go for further information.

The content of the slides and webinar was correct at the time of publishing (November 2020). Please note that the video was produced before changes to member contribution rates came into effect in October 2022, and before changes to the annual allowance and lifetime allowance came into effect from 6 April 2023. We will update the presentation soon to reflect the changes.