Accounting/Pension question

Soldato
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Quick question...

My wife is planning on starting a Ltd company for her business.

She is planning on making employer contributions direct from the company into a SIPP.

She is 55 next year and planning on starting to take benefits from a defined benefits pension she has built up with an old employer.

Once she starts to receive her DB pension, how will contributions into her SIPP be limited:
1) Contributions (non-relievable) from her Ltd company
2) Contributions from her income (relievable up to salary earned)

I understand that 1+2 has an upper limit, but does anyone know what it would be in this case?

My understanding is the taking benefits from a D-B pension does not trigger the MPAA limit for SIPP contributions. However tax relief can only be claimed on contributions up to salary earnt.
 
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