Pensions
| 2010/11 (£) | 2009/10 (£) | |
|---|---|---|
| Lifetime allowance | 1,800,000 | 1,750,000 |
| Lifetime allowance charge | 55% / 25% | 55% / 25% |
| Annual allowance | 255,000 | 245,000 |
| Annual allowance charge | 40% | 40% |
| Max. relievable pension contribution | Greater of a) UK earnings, and b) £3,600 | Greater of a) UK earnings, and b) £3,600 |
| Max. tax free cash | 25% pension benefit value | 25% pension benefit value |