We have a UK resident working for a US company on a £2M Pay package- his annual allowance is tapered to the minimum in the UK due to his level of income. He is making pension contributions in the US (401k) via payroll and personal pension contributions in the UK. Are these US (401k) contributions to be taken into account when calculating the annual allowance pension charge in the UK? is there some sort of relief under the treaty that excludes the contributions when looking at the input for a tax year? Many thanks