Barnes Roffe Chartered Accountants

Tax Tables 2004/5

Personal Pensions and
Retirement Annuities

 

Maximum contributions based on net relevant earnings (NRE)
Personal Pensions Retirement Annuities
Age on
6 April
% NRE 04-05
£
03-04
£
  Age on
6 April
% NRE
35 or less 17.5 17,850 17,325   35 or less 17.5
36-45 20.0 20,400 19,800   36-45 17.5
46-50 25.0 25,500 24,750   46-50 17.5
51-55 30.0 30,600 29,700   51-55 20.0
56-60 35.0 35,700 34,650   56-60 22.5
61-74 40.0 40,800 39,600   61-74 27.5
 
Contribution without NRE 3,600 3,600    
Pension earnings cap 102,000 99,000   No earnings cap

 
+ Basic State Pension
+ Capital Gains Tax
+ Car Benefit
+ Car Fuel
+ Child Trust Fund
+ Corporation Tax
+ Employee Share Schemes
+ Income Tax Rates
+ ISAs
+ Inheritance Tax
+ Main Capital Allowances
+ Main Tax Due Dates
+ Main Income Tax Reliefs
+ National Insurance
+ Personal Pensions
+ Stamp Duty
+ Tax Free Mileage
+ Value Added Tax
+ Home

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