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farmers averaging and pension contributions

Are averaged profits used to calculate 'adjusted income'?

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I have a client who averaged their Partnership profit share over 5 years in 201718.

The result of the averaging claim was additional taxable profits of approximately £20,000 brought into the 2017/18 income tax calculation,.

My client has other income sources (director shareholder of family company) and the family company has paid £40,000 into my client's pension during the year.

When calculating the 'adjusted income' for pension annual allowance purposes, I am unsure whether I use the annual profit share before averaging or after averaging (£20k greater).

I am aware that there was a consultation on this matter around late 2015 / early 2016 but cannot find if there was ever a conclusion!

Any guidance would be appreciated.

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