Retirement Planning

This article explains how an EPP is structured, the role of employer contributions, the corporation tax position under the wholly-and-exclusively test, the £60,000 Annual Allowance for 2025/26, taper rules for higher earners, carry forward and the relationship between EPPs and the modern Lump Sum …

This article examines whether Executive Pension Plans are still relevant in the UK for 2025/26, considering legacy features, costs,Investmentflexibility, governance and the broader policy direction signalled by recent Budgets, HMRC and The Pensions Regulator.

This article explains the benefits, risks and tax rules of Executive Pensions in 2025/26, covering corporation tax deductibility, the £60,000 Annual Allowance, the Tapered Annual Allowance, carry forward, the Lump Sum Allowance, the Lump Sum and Death Benefit Allowance and access age changes.

Employer pension contributions are the share of a workplace pension paid by the employer on behalf of the employee under UK auto-enrolment rules.

BothOptionssit alongside the State Pension and rely on the same 25% tax-free cash entitlement (subject to the Lump Sum Allowance) for defined contribution savers.

Emergency tax codes commonly apply to first withdrawals; HMRC offers P55, P53Z and P50Z forms to reclaim overpaid tax.

DB schemes promise a salary-linked income, while DC pots depend on contributions,Investmentperformance and charges.