Pension Premiums

2009/10 and 2010/11

Tax relief available for personal contributions: higher of £3,600 (gross) or 100% of relevant earnings.
Employers will obtain tax relief on employer contributions if they are paid and made 'wholly and exclusively'. Tax relief for large contributions may be spread over several years.
Any contributions in excess of £255,000 (£245,000), whether personal or by the employer, will be subject to income tax on the individual.
An additional income tax charge may apply on certain non-regular contributions.