In the July Pensions update we reported on the restrictions on tax relief on pensions contributions from April 2011 for those earning over £150,000 and the anti-forestalling measures to prevent individuals anticipating these changes by making large additional contributions. HMRC have now issued further guidance on this which will, from October, be included in the Registered Pension Schemes Manual (RPSM).

Useful links

The July Pensions update

The new guidance from HMRC

The main RPSM index