Contributions to a personal pension scheme may be made by
The contributions made by the member and the employer are
aggregated for the purposes of the `percentage limit'. DSS
contributions do not count towards the `percentage limit'. It is
not possible for individuals to contribute unless they have a
source of relevant earnings for the year of assessment in which the
contribution was paid (or treated as paid). An individual with no
relevant earnings cannot contribute and choose not to claim tax
Where an employee has left a company pension scheme after less than two years' service and has received a refund of contributions (or no benefit if the scheme was non-contributory), he/she may contribute to a personal pension scheme in respect of that period.
Individuals with `relevant earnings' which are chargeable to UK tax, but who do not actually pay any tax because
may contribute to a personal pension scheme in the normal way.
Individuals who are living abroad and are no longer chargeable to UK tax cannot continue to make contributions unless
It is also possible for an individual who is a member of a contracted-in occupational pension scheme to have DSS Minimum Contributions paid to a personal pension scheme. No other contributions may be paid whilst he/she remains in pensionable employment (ICTA88/S638 (8) (b) ).