Pension savings tax charges 05 - Amount saved towards your pension in excess of the Annual Allowance

The Annual Allowance test is only for increases in your pension savings, which have arisen in a 'pension input period'. For this purpose increases in your pension savings, your 'pension input amount', means increases in your benefit rights, for defined benefits arrangements, increases to your promised pension pot, for cash balance arrangements, or amounts of contributions paid into your pension pot, for defined contribution or money purchase arrangements.

Tax on your private pension contributions

Enter only the amount of the increases in pension savings which in aggregate exceed your Annual Allowance. The increases are arrived at differently depending on the type of pension arrangement. Show only the amount of the excess.

You can ignore this field if you:

• took all the benefits from particular pension arrangements within a scheme on severe ill-health grounds - this means you took benefits following a registered medical practitioner telling your pension scheme administrator that, because of your ill-health, you're unlikely to be able to work at any time before State Pension age or if your pension entitlement is paid as a 'serious ill-health lump sum' because you expect to live for less than 12 months or you are a member of the armed forces who has become entitled to a pension or other payments for disability, injury or illness due to military service
• are the personal representative of a scheme member who died during the tax year and you're filling in this form on that person's behalf for the period up to the date of death

You're liable to a tax charge on the excess amount above your Annual Allowance if, in 'pension input periods', the amount of the increase in your pension savings in registered pension schemes and certain overseas pension schemes was more than your Annual Allowance, there is guidance for members of overseas pension schemes in Pension savings - tax charges (Self Assessment helpsheet HS345).