Relevant Income for Anti-Forestalling

Relevant Income for Anti-Forestalling

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I am trying to calculate the relevant income for a couple of clients who have income around the £130,000 mark.

The Revenue Manuals (RPSM15101100) show that you deduct any relievable pension contributions up to £20,000, but make no mention adding back anything other than pension contributions made under the net pay arrangements.

The PBR Notes (PBRN18) says that you have to include the value of employer pension contributions for the £150,000 income limit.

Can anyone enlighten me - do you include the employer contributions just to see if you reach the £150,000 limit? If the employer contributions put you over the £130,000 but not £150,000 do you treat as below the £130,000 threshold?

Thanks for your help,

Mel

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