Pension funding CPD modules

Browse our free learning modules on a range of pension funding topics that matter most to you

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Pension annual allowance

The annual allowance effectively acts as a cap on the amount of tax relievable pension savings a person can make. Exceeding the allowance results in a tax charge intended to wipe out the benefit of tax relief. In order to maximise pension savings, it’s essential that advisers fully understand how the annual allowance rules operate.

Individual pension contributions

Pensions are the most tax efficient way to save for retirement. Tax relief on contributions, virtually tax free investment growth and the ability to access 25% of the fund tax free make them ideal for this purpose. How much an individual can contribute to their pension may be limited by their earnings and allowances. To maximise pension savings it's essential that advisers fully understand how much an individual can pay into their pension.

Employer pension contributions

Employer pension provision is a valuable benefit for employees and also an extremely tax efficient way for business owners to extract profits from their business. Understanding when the business will benefit from tax relief on employee contributions and how it is provided is essential for advisers who have business owning clients.

Pension salary sacrifice

Salary sacrifice is a tax efficient way of saving for retirement. It offers benefits for both the employee and employer. It’s important that an adviser can clearly explain the benefits that salary sacrifice can offer and the different options available. It’s also useful to know the potential pitfalls an individual might face after entering into a salary sacrifice arrangement.

Recycling tax free cash and income

The availability of tax relief on contributions makes pensions the most tax efficient way to save for retirement. To prevent clients getting tax relief twice on their pension savings, there are restrictions on taking money out of pensions and reinvesting it back into a pension. It’s therefore important that advisers understand the rules surrounding this to ensure clients don’t incur tax charges.

Other CPD learning modules

Choose from our range of learning modules on a range of topics from pension funding and personal taxation to investment bonds and ISAs.


Techzone offers you support on the pensions, taxation and wealth transfer issues that matter to you, compiled by our expert team.

Any reference to legislation and tax is based on our understanding of United Kingdom law and HM Revenue & Customs practice at the date of production. These may be subject to change in the future. Tax rates and reliefs may be altered. The value of tax reliefs to the investor depends on their financial circumstances. No guarantees are given regarding the effectiveness of any arrangements entered into on the basis of these comments.