Pension Premiums 2010/11 and 2009/10

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• Tax relief is limited to relief on contributions up to the higher of 100% of your UK taxable earnings, and £3,600.
  
  
• Employers will obtain tax relief on employer contributions if they are paid and made 'wholly and exclusively'. Tax relief for large contributions may be spread over several years.
  
  
• Any contributions in excess of £255,000 (£245,000) , whether personal or by the employer, will be subject to income tax on the individual.
  
  
• No carry back of pensions contributions.