UKUnited KingdomHMRC Tapered AA RulesFinance & Salary

UK Tapered Pension Annual Allowance Calculator

Calculate your tapered pension annual allowance based on Threshold Income (>£200k) and Adjusted Income (>£260k) down to the £10,000 statutory minimum.

Calculated Result

Your Tapered Annual Allowance

£45,000

Calculator Inputs

£
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£
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£

Calculation Methodology

If Threshold Income > £200,000 and Adjusted Income > £260,000: Tapered Allowance = max(10000, 60000 - ((Adjusted Income - 260000) / 2)). Else £60,000.

Important Legal & Educational Disclaimer

For high earners, if Threshold Income exceeds £200,000 and Adjusted Income exceeds £260,000, your £60,000 Annual Allowance is tapered by £1 for every £2 of Adjusted Income above £260,000, down to a minimum of £10,000.

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

The threshold income is £200,000 and the adjusted income threshold is £260,000. Tapering reduces the standard £60,000 annual allowance down to a minimum floor of £10,000.

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