Pensions
Allowances, contributions, transfers and retirement options — the technical detail behind everyday pension advice.
Lump sum allowance and TTFACs: checking the tax-free cash position before retirement
How to compare the standard transitional calculation with a TTFAC, verify historical pension evidence and distinguish extra allowance from cash available.
Tapered annual allowance 2026/27: threshold income, adjusted income and worked examples
Two income tests determine whether a high earner’s pension annual allowance is tapered. Worked examples show how proposed contributions can change the result.
Pension IHT and retirement income advice: keeping planning balanced before 2027
How advisers can balance pension IHT planning with retirement income needs before the April 2027 rule change.
Pension inheritance tax and personal representatives: what the 2027 rules may mean
A practical adviser briefing on how the 2027 pension IHT rules may affect executors, personal representatives, beneficiaries and advice workflows.
Pension savings inheritance tax changes: client segments advisers should review first
How advice firms can prioritise client reviews before the April 2027 pension IHT changes, with practical segmentation and documentation prompts.
UK pension inheritance tax changes: adviser guide to April 2027
A practical adviser guide to the April 2027 pension IHT changes, with client review prompts, documentation points and workflow considerations.
The tapered annual allowance for high earners
How the tapered annual allowance works: the threshold and adjusted income tests, the taper calculation, and planning points for high earners.
Carry forward: using unused annual allowance
How carry forward works: eligibility conditions, the order in which unused allowance is used, and where it interacts with the taper and MPAA.
The pension annual allowance, explained
How the pension annual allowance works: what counts towards it, how the charge is calculated, and the interaction with carry forward and tapering.
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