Pension input period

Resource type: Glossary item

Status: Maintained

Jurisdiction: United Kingdom

Defined in section 238 of the Finance Act 2004, a pension input period (PIP) is the period over which an individual's pension input amount (www.practicallaw.com/4-504-0739) in relation to an arrangement under a registered pension scheme (www.practicallaw.com/5-201-6474) is measured for the purposes of testing the total pension input amount against the annual allowance (www.practicallaw.com/6-201-6478). How a PIP is set varies according to whether an arrangement is defined benefit (www.practicallaw.com/0-107-7545) or defined contribution (www.practicallaw.com/6-107-6072). An individual may have more than one PIP if he belongs to more than one scheme or arrangement.

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Resource ID: 5-504-0734
Products: PLC UK Pensions
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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