TaxMar 12 2019

Understanding voluntary and compulsory scheme pays

  • Describe the background to changes to the annual allowance.
  • Identify the requirements of voluntary scheme pays and compulsory scheme pays.
  • List what there is to know about DB and DC scheme pays.
  • Describe the background to changes to the annual allowance.
  • Identify the requirements of voluntary scheme pays and compulsory scheme pays.
  • List what there is to know about DB and DC scheme pays.
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CPD
Approx.30min
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Approx.30min
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CPD
Approx.30min
Understanding voluntary and compulsory scheme pays
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When the annual allowance was introduced back at A-day – which took effect on April 6 2006 – it was a generous £215,000, and once reached the dizzying heights of £255,000.

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