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Posted Mon, 23 Sep 2024 15:03:32 GMT by Duncan Barclay
My partner will have used her full pension allowance for this tax year (24-25), however has 5.8k remaining from 23-24 and 18.8k remaining for 22-23, giving a total of 24.7k carry over allowance. Am i right in saying that if she were to receive a 24k bonus, she could instruct her employer to sacrifice this into her company salary sacrifice pension scheme as an additional contribution and she will be compliant with the necessary rules/regulations?
Posted Wed, 02 Oct 2024 07:47:32 GMT by HMRC Admin 25 Response
Hi Duncan,
Yes.
As long as the gross payments into the pension scheme to not exceed the revised threshold, then there is no tax implications.
Thank you. 

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