IR35:Frequently Asked Questions - Pension
Each link below will take you to a question on a Pension topic.
- Can payments made by the Personal
Service Company into a personal pension be allowed as a deduction in calculating
the salary?
- Will the IR35 deemed salary payment
on 5 April count towards the calculation of the maximum amount of pension
contributions I can make?
- What figure represents 'Net Relevant
Earnings' for pension purposes under IR35? [Added
14/04/00]
- Regarding
SERPS how is
a personal or
state pension
now calculated
based upon actual
NI contributions
paid against
a salary that
has never actually
been paid?
[Added
19/10/00]
- Pension contributions (personal or EPP) - is the maximum tax free pension limit calculated as a percentage of deemed emoluments or actual salary? [Added 19/10/00]
