budget report 2010

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Registered Pensions

  2010/11 2009/10
Lifetime allowance* £1,800,000 £1,750,000
Annual allowance £255,000 £245,000
Special annual allowance applies where relevant income is £130,000 or more minimum £20,000
maximum £30,000		 minimum £20,000
maximum £30,000
Special annual allowance charge 20%-30% 20%
Maximum relievable personal contribution 100% of relevant UK earnings or
£3,600 if greater
Maximum pension commencement lump sum* 25% of pension benefit value
Lifetime allowance charge 55% if excess is drawn as cash
25% if excess is drawn as income
Annual allowance charge on excess
            		40%
           
   

* Subject to transitional protection for excess amount

 

Budget Summary

  1. Introduction
  2. Personal and Trust taxation
  3. Capital Gains Tax
  4. Value Added Tax
  5. Miscellaneous issues
  6. National Insurance Contributions (emergency budget

Tax Tables

  1. Basic State Pension
  2. Capital Gains Tax
  3. Car Benefit For Employees
  4. Company Cars
  5. Corporation Tax
  6. Fuel Benefit
  7. Income Tax
  8. Inheritance Tax
  9. Individual Savings Accounts (ISAs)
  10. Main Capital and Other Allowances
  11. Main Due Dates for Tax Payment
  12. Main Personal Allowances and Reliefs
  13. National Insurance Contributions
  14. Registered Pensions
  15. Stamp Duties
  16. Tax-Free Mileage Allowance
  17. Value Added Tax

Emergency Budget 2010 Video

We will be recording our Emergency Budget 2010 seminar and publishing it on the website.

If you would like us to notify you when this recording is released please register your interest below and let us help you to prepare your company for the coming tax year.

Simply enter your contact details below and we will be in touch as soon as it is ready to watch.

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Recordings of our Budget 2010 seminars are already available to view.

Click here to watch our Budget 2010 Seminar.

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Download our PDF Summary

We've summarised all of the key points of the budget in the following documents

Budget Summary Tax Facts