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Posted Fri, 03 Nov 2023 12:16:38 GMT by
I currently have pension contribution tax allowance of £60000 for a tax year. In March 2025 I will received income from a defined benefit pension scheme (which I can't defer). As its a defined benefit pension scheme will I still be able to contribute to a defined contribution scheme and benefit from the maximum pension contribution tax allowance for that year or will the MPAA be triggered?
Posted Wed, 08 Nov 2023 12:07:46 GMT by HMRC Admin 25
Hi Roseleen Kelly,
The Money Purchase Annual Allowance (MPAA) is a reduction to the Annual Allowance (AA) for individuals who have flexibly accessed their money purchase pension savings.
As you have not flexibly accessed the pension the annual allowance will not be reduced to the MPAA level.
Your pension provider will be able to advise you on this matter, in relation to the types of pension you have.
Pension Tax Limits
Thank you 
Posted Wed, 03 Jan 2024 18:42:23 GMT by
Hi, Similar but slightly different question. I am currently in receipt of a public sector DEFINED BENEFIT pension and have been receiving it for 6 years. Currently about £32 k per annum. I now work for the local authority and earn about £27 k per annum. I contribute to the local authority DEFINED CONTRIBUTIONS pension scheme ( including employer contributions) approximately £5k per year. I am not drawing any of this pension. I would like to start a new SIPP for the future. From what I have read as the defined pension I am receiving income is not a flexible access drawdown pension, then I will not trigger the MPAA and I think I will still be able to contribute up to my retained earnings level of £27k. I currently have £10k in accumulated savings that I would like to use in a SIPP. Is my interpretation correct please? I am keen not to trigger the MPAA level and incur an unwanted fine, Any advice greatly appreciated
Posted Wed, 03 Jan 2024 18:49:54 GMT by conls0
Dear Sirs...with the change in monthly Pension benefits payments to non UK Residents, I have had to cash out a UK Pension. It was taxed at the Emergency Rate. I am a US citizen and did live in the UK for a number of years. I left the UK with a final Tax filing in 2002. How do I recover the UK tax I paid on this Pension distribution. Please can you advise?
Posted Wed, 10 Jan 2024 15:47:07 GMT by HMRC Admin 25
Hi Rob Woodward-Booth,
We can only provide general information and guidance on this forum.
 For an answer to a detailed question of this nature, you would need to contact our Self Assesment helpline.
Contact details here:
Self Assessment: general enquiries
Or seek professional advice.
Thank you. 
Posted Wed, 10 Jan 2024 16:01:38 GMT by HMRC Admin 25
Hi conls0,
Please download and print of the form here:
Double Taxation: UK-USA (SI 2002 number 2848) (form US-Individual 2002)
You should include your pension / annuity details and send the completed, signed and dated form to your locar IRS office.
The IRS will validate the form (for a fee) and send it directly to HMRC.
Once we have the completed validated form, we can work out how much tax will need to be repaid.
Thank you.
 

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