April 22, 2022

Article

Planning for our retirement is something we always put off, with other financial commitments taking priority. It should however be at the forefront of our minds, as implementing an affordable strategy as early as possible, is the best possible approach. The sooner you act, the more you could benefit.

When making personal contributions, your payments will attract tax relief at your marginal rate of income tax on gross contributions up to 100% of your earnings** (or £3,600 if more). Even non-taxpayers receive basic rate tax relief if the contributions are made to a plan operating a ‘relief at source' scheme, such as a personal pension plan.

For example, if you were to make personal pension contributions of £200 per month, the government would add £50 to this payment, equating to a total gross contribution of £250 per month, providing a further boost to your retirement savings.

Alternatively, paying a lump sum into your pension is a quick and easy way to increase your retirement pot, whilst still benefitting from tax relief at your marginal rate of income tax.

There are also opportunities in respect of pension contributions and the treatment of profits for business owners.

For many directors, taking profits as a pension contribution can often be an efficient way of both drawing remuneration and reducing both their personal and the company’s overall tax bill. Additionally, there is no employer or employee national insurance payable on pension contributions made by the company.

It is important to ensure that you take financial advice so that any planning undertaken is right for you and that you understand the full implications in respect of your overall tax position, wider financial planning arrangements and state benefits.

**Pension contributions are subject to an annual allowance of £40,000 – is exceeded there is a tax charge on the excess. Some people may have a lower annual allowance figure (very high earners or those who have flexibly accessed a pension) and it can be possible to increase the annual allowance by using carry-forward if eligible.

The Financial Conduct Authority does not regulate tax advice.

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