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Onboarding Best Practices |
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Good Guy = Bad Manager :: Bad Guy = Good Manager. Is it a Myth? |
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Five Interview Tips for Winning Your First $100K+ Job |
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Base Pay Increases Remain Steady in 2007, Mercer Survey Finds |
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Online Overload: The Perfect Candidates Are Out There - If You Can Find Them |
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Cartus Global Survey Shows Trend to Shorter-Term International Relocation Assignments |
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New Survey Indicates Majority Plan to Postpone Retirement |
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What do You Mean My Company’s A Stepping Stone? |
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Rewards, Vacation and Perks Are Passé; Canadians Care Most About Cash |
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Do’s and Don’ts of Offshoring |
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The AA was reduced from £255,000 to £50,000 with effect from 6 April 2011 and has further reduced to £40,000 from 6 April 2014. There is a carry-forward rule enabling unused annual allowances from the previous three tax years to be used, based on an allowance of £50,000 for years up to 2013/14 and £40,000 from 2014/15.Any excess pension savings above the new allowance will be taxed as income at the individual’s marginal rate of income tax. The amount of tax will be based on how much of the excess savings fall into each tax band.Individuals who are members of more than one scheme, or if they are paying Additional Voluntary Contributions (AVCs), will need to be more careful as the limits include contributions to all pension arrangements. If the aggregate savings in their various pension arrangements exceed the £40,000 AA, they should request the necessary details from their pension schemes.
