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Annual Allowance for SIPP

Subject to having sufficient earned income, an individual was allowed to contribute up to £50,000 gross for the 2012/13 and 2013/14 tax years. This allowance fell to £40,000 for 2014/15 and 2015/16. If you have clients who are considering maximum contributions it is advisable to act soon.
It’s possible to mop-up unused annual allowance from the previous three tax years by using carry-forward. This means that a client who has not made any recent pension contributions could potentially be able to make a gross contribution of up to £180,000 before the end of the 2015/16 tax year. 

With 20% basic rate income tax relief on the contribution, that’s £36,000 a client could be entitled to towards their retirement planning. 40% and 45% tax payers could also claim a further £36,000 or £45,000 back from HMRC. 

The TM Hearthstone UK Residential Property Fund is proving to be very popular with buy-to-let investors via pensions due to these tax reliefs and their familiarity with the asset class.

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