In this video, Technical Connection's Claire Trott explains the differences between the annual allowance and pension tax relief, and why advisers need to consider them independently of each other. 

    She starts with a recap of the main annual allowances advisers and clients have to contend with: the tapered annual allowance, the money purchase annual allowance and the standard annual allowance. 

    Claire goes on to discuss the ins and out of tax relief, including what counts as earned income and the options for clients who  contribute more than 100 per cent of earnings to their pension in one tax year.

    She also discusses what you need to be aware of in relation to refunds on excess pension contributions.

    Overall, Claire notes as far as pension contributions and tax relief are concerned, advisers need to be happy they are applying the appropriate tests in the appropriate circumstances. 

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