Sources

Primary sources

Where a calculation is simplified or an assumption is made, that is stated on the relevant page. These are the official pages we review against:

• GOV.UK — Pension tax relief
• GOV.UK — Annual allowance
• GOV.UK — Tapered annual allowance
• GOV.UK — Annual allowance tax charge and carry forward
• GOV.UK — Income tax rates and Personal Allowance
• GOV.UK — Scottish income tax
• GOV.UK — National Insurance rates and thresholds
• GOV.UK — Money purchase annual allowance (MPAA)
• GOV.UK — Claiming higher and additional rate relief through Self Assessment
• GOV.UK — Workplace pensions

How we use these sources

• Relief rates and income tax bands are taken from the current HMRC and GOV.UK publications for the active tax year.
• The annual allowance, tapering thresholds and the money purchase annual allowance are checked against GOV.UK before each tax-year update.
• Scottish rate calculations use the current GOV.UK Scottish income tax bands, while relief at source is still modelled at the 20% UK basic rate.
• Where a page relies on a simplification, that assumption is described on the page and in full on the methodology page.