Maximum contributions: for personal contributions the lower of 100% of earnings , or £40,000 (£50,000 to 5th April 2014) . Carry forward of unused allowance from previous three years applies from 06.04.11, but only if you were a member of a penision scheme in those years (regardless of whether or not you made contributions in the year in question), otherwise you lose the entire allowance. Employer contributions are not limited by earnings, but the £40,000 (or £50,000 to 5th April 2014) (plus carry forward relief) limit applies. If you are in receipt of most pension benefits, e.g. flexible drawdown, a reduced contribution limit of £10,000 p.a. applies. Contributions in excess of limits can be made but carry a personal tax charge.
Lifetime allowance: £1,000,000 (£1,250,000 until 5th April 2016) .
Stakeholder pensions: up to £3,600 gross irrespective of earnings.
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