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News releases

The Ministry of Defence produces two DINs on the new Annual Allowance rules

The Ministry of Defence has just produced two DINs on the issue of the new rules surrounding the Annual Allowance.

One (2011DIN01-107) explains how an individual can calculate their own income tax position to ascertain whether they have an income tax liability or not; the other (2011DIN01-106) gives an indication of the likely methodology behind the pension scheme paying the income tax debt incurred on behalf of those who have a bill £2,000 or more.

Please be aware that the actual method of recovery of an income tax bill where the scheme pays has still to be decided, and the MoD will issue another DIN explaining those matters once a decision is taken.

 

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