Pensions


	2010/11 (£)	2009/10 (£)
Lifetime allowance	1,800,000	1,750,000
Lifetime allowance charge	55%	55%
	25%	25%
Annual allowance	255,000	245,000
Annual allowance charge	40%	40%
Maximum relievable personal contribution	100% of UK earnings	100% of UK earnings
	£3,600 if greater	£3,600 if greater
Maximum tax free cash	25% of pension benefit value	25% of pension benefit value