Tax relief for contributions paid into a money purchase pension scheme, e.g. a personal pension plan, is subject to a yearly maximum, known as the annual allowance. If you've received a payment from one of your pension funds since 6 April 2015 a lower limit, called the money purchase annual allowance, might apply.
Our interactive flowchart guides you through the complex rules regarding the annual allowance and money purchase annual allowance. It also provides information about HMRC’s pensions terminology at the click of a button. It takes you no more than a minute to find out definitively which tax relief limit applies.