{ "name": "Corp Tax Calculator UK Pension Tax and Allowance Rules", "title": "UK Pension Tax and Allowance Rules", "url": "https://corptaxcalculator.co.uk/datasets/uk-pension-tax-and-allowance-rules/", "csv": "https://corptaxcalculator.co.uk/datasets/uk-pension-tax-and-allowance-rules.csv", "markdown": "https://corptaxcalculator.co.uk/datasets/uk-pension-tax-and-allowance-rules/index.md", "computed_at": "2026-10-19", "license": "https://corptaxcalculator.co.uk/terms", "headline": "The UK Pension Tax and Allowance Rules carries 19 published figures read from 7 sources' own pages, from 3,600 to 1,073,100 GBP, read 17 October 2026.", "quotes": [ "The UK Pension Tax and Allowance Rules carries 19 published figures read from 7 sources' own pages, from 3,600 to 1,073,100 GBP, read 17 October 2026.", "7 of the 12 named sources read in full publish a figure; 5 publish none, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule annual allowance: median 60,000 GBP across 3 sources, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule taper threshold income: median 200,000 GBP across 1 source, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule taper adjusted income: median 260,000 GBP across 2 sources, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule contribution eligible for relief with no earnings: median 3,600 GBP across 1 source, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule minimum tapered annual allowance: median 10,000 GBP across 1 source, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule money purchase annual allowance: median 10,000 GBP across 2 sources, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule personal allowance: median 12,570 GBP across 2 sources, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule trivial commutation limit: median 30,000 GBP across 1 source, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule lump sum allowance: median 268,275 GBP across 1 source, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule lump sum and death benefit allowance: median 1,073,100 GBP across 1 source, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule overseas transfer allowance: median 1,073,100 GBP across 1 source, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule tax relief limit as a share of earnings: median 100 percent across 1 source, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule tax-relieved contribution floor: median 3,600 GBP across 1 source, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule small pot lump sum: median 10,000 GBP across 1 source, read 17 October 2026.", "UK Pension Tax and Allowance Rules, rule trivial commutation lump sum: median 30,000 GBP across 1 source, read 17 October 2026." ], "citation": "\"Corp Tax Calculator UK Pension Tax and Allowance Rules\", updated 2026-10-19, https://corptaxcalculator.co.uk/datasets/uk-pension-tax-and-allowance-rules/.", "changed_since": null, "national": { "unit": "GBP", "n": 19, "median": 30000, "min": 3600, "max": 1073100, "p25": 10000, "p75": 260000, "mean": 181411.3158, "units": { "%": 1, "GBP": 19 }, "published_sources": 7, "named_sources": 13, "read_sources": 12, "not_published": 5, "published_share": 0.583 }, "by_axis": { "rule": { "annual allowance": { "GBP": { "n": 3, "median": 60000, "min": 60000, "max": 60000, "p25": 60000, "p75": 60000, "mean": 60000 } }, "taper threshold income": { "GBP": { "n": 1, "median": 200000, "min": 200000, "max": 200000, "p25": 200000, "p75": 200000, "mean": 200000 } }, "taper adjusted income": { "GBP": { "n": 2, "median": 260000, "min": 260000, "max": 260000, "p25": null, "p75": null, "mean": 260000 } }, "contribution eligible for relief with no earnings": { "GBP": { "n": 1, "median": 3600, "min": 3600, "max": 3600, "p25": 3600, "p75": 3600, "mean": 3600 } }, "minimum tapered annual allowance": { "GBP": { "n": 1, "median": 10000, "min": 10000, "max": 10000, "p25": 10000, "p75": 10000, "mean": 10000 } }, "money purchase annual allowance": { "GBP": { "n": 2, "median": 10000, "min": 10000, "max": 10000, "p25": null, "p75": null, "mean": 10000 } }, "personal allowance": { "GBP": { "n": 2, "median": 12570, "min": 12570, "max": 12570, "p25": null, "p75": null, "mean": 12570 } }, "trivial commutation limit": { "GBP": { "n": 1, "median": 30000, "min": 30000, "max": 30000, "p25": 30000, "p75": 30000, "mean": 30000 } }, "lump sum allowance": { "GBP": { "n": 1, "median": 268275, "min": 268275, "max": 268275, "p25": 268275, "p75": 268275, "mean": 268275 } }, "lump sum and death benefit allowance": { "GBP": { "n": 1, "median": 1073100, "min": 1073100, "max": 1073100, "p25": 1073100, "p75": 1073100, "mean": 1073100 } }, "overseas transfer allowance": { "GBP": { "n": 1, "median": 1073100, "min": 1073100, "max": 1073100, "p25": 1073100, "p75": 1073100, "mean": 1073100 } }, "tax relief limit as a share of earnings": { "%": { "n": 1, "median": 100, "min": 100, "max": 100, "p25": 100, "p75": 100, "mean": 100 } }, "tax-relieved contribution floor": { "GBP": { "n": 1, "median": 3600, "min": 3600, "max": 3600, "p25": 3600, "p75": 3600, "mean": 3600 } }, "small pot lump sum": { "GBP": { "n": 1, "median": 10000, "min": 10000, "max": 10000, "p25": 10000, "p75": 10000, "mean": 10000 } }, "trivial commutation lump sum": { "GBP": { "n": 1, "median": 30000, "min": 30000, "max": 30000, "p25": 30000, "p75": 30000, "mean": 30000 } } } }, "rows": [ { "source": "GOV.UK - tax on your private pension contributions: annual allowance", "url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "figure": "£60,000 ", "value": 60000, "unit": "GBP", "vat": null, "axis": { "rule": "annual allowance" }, "retrieved_at": "2026-10-11", "quote": "You’ll only pay tax if you go above the annual allowance. This is £60,000 this tax year.", "source_class": "primary-government", "text_sha256": "8332aab3b9e04b1c49aeef231616d709efa891f0d18a38ca990bc478d1ec9477" }, { "source": "GOV.UK - tax on your private pension contributions: annual allowance", "url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "figure": "£200,000", "value": 200000, "unit": "GBP", "vat": null, "axis": { "rule": "taper threshold income" }, "retrieved_at": "2026-10-11", "quote": "your ‘threshold income’ is over £200,000", "source_class": "primary-government", "text_sha256": "8332aab3b9e04b1c49aeef231616d709efa891f0d18a38ca990bc478d1ec9477" }, { "source": "GOV.UK - tax on your private pension contributions: annual allowance", "url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "figure": "£260,000", "value": 260000, "unit": "GBP", "vat": null, "axis": { "rule": "taper adjusted income" }, "retrieved_at": "2026-10-11", "quote": "your ‘threshold income’ is over £200,000 your ‘adjusted income’ is over £260,000", "source_class": "primary-government", "text_sha256": "8332aab3b9e04b1c49aeef231616d709efa891f0d18a38ca990bc478d1ec9477" }, { "source": "GOV.UK - tax on your private pension contributions (overview)", "url": "https://www.gov.uk/tax-on-your-private-pension", "figure": "£60,000 ", "value": 60000, "unit": "GBP", "vat": null, "axis": { "rule": "annual allowance" }, "retrieved_at": "2026-10-17", "quote": "£60,000 a year - check your ‘annual allowance’", "source_class": "primary-government", "text_sha256": "5854f1d8d1cfa31dac11a97513220416a2c569b56dae690d12823b7b940f6d8d" }, { "source": "House of Commons Library - pension tax relief: the annual and lifetime allowance", "url": "https://commonslibrary.parliament.uk/research-briefings/sn05901/", "figure": "£60,000 ", "value": 60000, "unit": "GBP", "vat": null, "axis": { "rule": "annual allowance" }, "retrieved_at": "2026-10-17", "quote": "An annual allowance limits the amount someone can pay into pension schemes each year before they must pay income tax. In 2026/27, people can contribute up to £60,000 into pension schemes without paying income tax.", "source_class": "primary-government", "text_sha256": "d7ac18106fec8fde212328904a35daf7a95b2bec42774f617bbafff96d5b19a1" }, { "source": "House of Commons Library - pension tax relief: the annual and lifetime allowance", "url": "https://commonslibrary.parliament.uk/research-briefings/sn05901/", "figure": "£3,600 ", "value": 3600, "unit": "GBP", "vat": null, "axis": { "rule": "contribution eligible for relief with no earnings" }, "retrieved_at": "2026-10-17", "quote": "Usually, people cannot receive tax relief on pension contributions above their annual earnings. However, people can still contribute up to £3,600 a year, including tax relief, even if their earnings are lower than this (see box 4 below).", "source_class": "primary-government", "text_sha256": "d7ac18106fec8fde212328904a35daf7a95b2bec42774f617bbafff96d5b19a1" }, { "source": "House of Commons Library - pension tax relief: the annual and lifetime allowance", "url": "https://commonslibrary.parliament.uk/research-briefings/sn05901/", "figure": "£260,000 ", "value": 260000, "unit": "GBP", "vat": null, "axis": { "rule": "taper adjusted income" }, "retrieved_at": "2026-10-17", "quote": "It is reduced by £1 for every £2 someone earns over £260,000 (including pension contributions).", "source_class": "primary-government", "text_sha256": "d7ac18106fec8fde212328904a35daf7a95b2bec42774f617bbafff96d5b19a1" }, { "source": "House of Commons Library - pension tax relief: the annual and lifetime allowance", "url": "https://commonslibrary.parliament.uk/research-briefings/sn05901/", "figure": "£10,000.", "value": 10000, "unit": "GBP", "vat": null, "axis": { "rule": "minimum tapered annual allowance" }, "retrieved_at": "2026-10-17", "quote": "Tapering stops when the annual allowance reaches £10,000.", "source_class": "primary-government", "text_sha256": "d7ac18106fec8fde212328904a35daf7a95b2bec42774f617bbafff96d5b19a1" }, { "source": "House of Commons Library - pension tax relief: the annual and lifetime allowance", "url": "https://commonslibrary.parliament.uk/research-briefings/sn05901/", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "rule": "money purchase annual allowance" }, "retrieved_at": "2026-10-17", "quote": "The lower allowance, known as the money purchase annual allowance, is set at £10,000 a year.", "source_class": "primary-government", "text_sha256": "d7ac18106fec8fde212328904a35daf7a95b2bec42774f617bbafff96d5b19a1" }, { "source": "GOV.UK - tax when you get a pension: what's tax-free", "url": "https://www.gov.uk/tax-on-pension/tax-free", "figure": "£12,570.", "value": 12570, "unit": "GBP", "vat": null, "axis": { "rule": "personal allowance" }, "retrieved_at": "2026-10-17", "quote": "You will not usually pay any tax if your total annual income adds up to less than your Personal Allowance - this is usually £12,570.", "source_class": "primary-government", "text_sha256": "0fd44fdbac8f987ed4cb1dc78b10e48ad089ff573a0d0ed0da9b587ddb00dd9d" }, { "source": "GOV.UK - tax when you get a pension: what's tax-free", "url": "https://www.gov.uk/tax-on-pension/tax-free", "figure": "£30,000 ", "value": 30000, "unit": "GBP", "vat": null, "axis": { "rule": "trivial commutation limit" }, "retrieved_at": "2026-10-17", "quote": "If you have £30,000 or less in all of your private pensions, you can usually take everything you have in your defined benefit pension or defined contribution pension as a ‘trivial commutation’ lump sum.", "source_class": "primary-government", "text_sha256": "0fd44fdbac8f987ed4cb1dc78b10e48ad089ff573a0d0ed0da9b587ddb00dd9d" }, { "source": "Hargreaves Lansdown - the money purchase annual allowance", "url": "https://www.hl.co.uk/pensions/contributions/money-purchase-annual-allowance", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "rule": "money purchase annual allowance" }, "retrieved_at": "2026-10-17", "quote": "personal pensions), including tax relief and employer contributions to £10,000 a year.", "source_class": "secondary", "text_sha256": "9761cdf15bc6fe73c2f0a14fd502962afccd2295bef9e31022b8765794d0766d" }, { "source": "Hargreaves Lansdown - the lump sum allowance", "url": "https://www.hl.co.uk/pensions/contributions/new-lump-sum-allowance", "figure": "£268,275.", "value": 268275, "unit": "GBP", "vat": null, "axis": { "rule": "lump sum allowance" }, "retrieved_at": "2026-10-17", "quote": "For most people, the lump sum allowance will be £268,275.", "source_class": "secondary", "text_sha256": "2d97d57a4b30acafbd8517bc9dc612da0e74ae4e744127bf608bd6296ff542ec" }, { "source": "Hargreaves Lansdown - the lump sum allowance", "url": "https://www.hl.co.uk/pensions/contributions/new-lump-sum-allowance", "figure": "£1,073,100.", "value": 1073100, "unit": "GBP", "vat": null, "axis": { "rule": "lump sum and death benefit allowance" }, "retrieved_at": "2026-10-17", "quote": "For most people the lump sum and death benefit allowance is £1,073,100.", "source_class": "secondary", "text_sha256": "2d97d57a4b30acafbd8517bc9dc612da0e74ae4e744127bf608bd6296ff542ec" }, { "source": "Hargreaves Lansdown - the lump sum allowance", "url": "https://www.hl.co.uk/pensions/contributions/new-lump-sum-allowance", "figure": "£1,073,100.", "value": 1073100, "unit": "GBP", "vat": null, "axis": { "rule": "overseas transfer allowance" }, "retrieved_at": "2026-10-17", "quote": "For most people, the standard allowance is £1,073,100.", "source_class": "secondary", "text_sha256": "2d97d57a4b30acafbd8517bc9dc612da0e74ae4e744127bf608bd6296ff542ec" }, { "source": "GOV.UK - tax on your private pension contributions (overview)", "url": "https://www.gov.uk/tax-on-your-private-pension", "figure": "100%", "value": 100, "unit": "%", "vat": null, "axis": { "rule": "tax relief limit as a share of earnings" }, "retrieved_at": "2026-10-17", "quote": "100% of your earnings in a year - this is the limit on tax relief you get", "source_class": "primary-government", "text_sha256": "5854f1d8d1cfa31dac11a97513220416a2c569b56dae690d12823b7b940f6d8d" }, { "source": "GOV.UK - tax when you get a pension", "url": "https://www.gov.uk/tax-on-pension", "figure": "£12,570.", "value": 12570, "unit": "GBP", "vat": null, "axis": { "rule": "personal allowance" }, "retrieved_at": "2026-10-17", "quote": "You pay tax if your total annual income adds up to more than your Personal Allowance - this is usually £12,570.", "source_class": "primary-government", "text_sha256": "aae4e309a87449c2fe27a55ea17a18b7013568bd79f1c631651adf7f9aa1fb65" }, { "source": "House of Commons Library - pension tax relief: the annual and lifetime allowance", "url": "https://commonslibrary.parliament.uk/research-briefings/sn05901/", "figure": "£3,600 ", "value": 3600, "unit": "GBP", "vat": null, "axis": { "rule": "tax-relieved contribution floor" }, "retrieved_at": "2026-10-17", "quote": "However, people can still contribute up to £3,600 a year, including tax relief, even if their earnings are lower than this (see box 4 below).", "source_class": "primary-government", "text_sha256": "d7ac18106fec8fde212328904a35daf7a95b2bec42774f617bbafff96d5b19a1" }, { "source": "GOV.UK - tax when you get a pension: what's tax-free", "url": "https://www.gov.uk/tax-on-pension/tax-free", "figure": "£10,000 ", "value": 10000, "unit": "GBP", "vat": null, "axis": { "rule": "small pot lump sum" }, "retrieved_at": "2026-10-17", "quote": "You can usually take any pension worth up to £10,000 in one go.", "source_class": "primary-government", "text_sha256": "0fd44fdbac8f987ed4cb1dc78b10e48ad089ff573a0d0ed0da9b587ddb00dd9d" }, { "source": "GOV.UK - tax when you get a pension: what's tax-free", "url": "https://www.gov.uk/tax-on-pension/tax-free", "figure": "£30,000 ", "value": 30000, "unit": "GBP", "vat": null, "axis": { "rule": "trivial commutation lump sum" }, "retrieved_at": "2026-10-17", "quote": "If all your private pensions are worth £30,000 or less, you may be able to take the whole amount from certain types of pensions as a lump sum.", "source_class": "primary-government", "text_sha256": "0fd44fdbac8f987ed4cb1dc78b10e48ad089ff573a0d0ed0da9b587ddb00dd9d" } ], "not_published": [ { "source": "GOV.UK - personal pensions: how you can take your pension", "url": "https://www.gov.uk/personal-pensions-your-rights/how-you-can-take-pension", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC Pensions Tax Manual - PTM056530 (annual allowance)", "url": "https://gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm056530", "retrieved_at": "2026-10-10", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK - State Pension age", "url": "https://www.gov.uk/state-pension-age", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK - check your State Pension forecast", "url": "https://www.gov.uk/check-state-pension", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK - pension schemes: protect your lifetime allowance", "url": "https://www.gov.uk/guidance/pension-schemes-protect-your-lifetime-allowance", "retrieved_at": "2026-10-03", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.gov.uk/tax-on-your-private-pension", "label": "GOV.UK - tax on your private pension contributions (overview)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "label": "GOV.UK - tax on your private pension contributions: annual allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/personal-pensions-your-rights/how-you-can-take-pension", "label": "GOV.UK - personal pensions: how you can take your pension", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-on-pension/tax-free", "label": "GOV.UK - tax when you get a pension: what's tax-free", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-on-pension", "label": "GOV.UK - tax when you get a pension", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm056530", "label": "HMRC Pensions Tax Manual - PTM056530 (annual allowance)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/state-pension-age", "label": "GOV.UK - State Pension age", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/check-state-pension", "label": "GOV.UK - check your State Pension forecast", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/pension-schemes-protect-your-lifetime-allowance", "label": "GOV.UK - pension schemes: protect your lifetime allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://commonslibrary.parliament.uk/research-briefings/sn05901/", "label": "House of Commons Library - pension tax relief: the annual and lifetime allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.hl.co.uk/pensions/contributions/money-purchase-annual-allowance", "label": "Hargreaves Lansdown - the money purchase annual allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.hl.co.uk/pensions/contributions/new-lump-sum-allowance", "label": "Hargreaves Lansdown - the lump sum allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.moneyhelper.org.uk/en/pensions-and-retirement/taking-your-pension/shopping-around-for-pension-income-products-at-retirement", "label": "MoneyHelper - shopping around for pension income products", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 7 of the 12 named sources that could be read published a usable figure; 5 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in GBP (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 19 figures, never sentences; 37 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per rule and figure - the annual allowance, the tapered allowance and its thresholds, the money purchase annual allowance and what triggers it, the lump sum allowance and the lump sum and death benefit allowance, the protected allowances, the normal minimum pension age and its 2028 change, the personal allowance the pension income is taxed against, and the emergency-code treatment of a first withdrawal - each quoted verbatim from GOV.UK or the HMRC manual with its effective date and tax year. The DERIVATION is the tax actually paid: for a given pot and a given withdrawal pattern, the marginal and effective rate, the point at which drawdown crosses into the higher-rate band, and what the MPAA costs someone still contributing. Changed-since is the news every time a tax year turns.", "embed": "

3,600 to 1,073,100 GBP

19 published figures, UK Pension Tax and Allowance Rules, across 7 sources, read 17 October 2026

Source: Corp Tax Calculator UK Pension Tax and Allowance Rules
" }