C E N T R I X
A C C O U N T A N T S
Birmingham, West Midlands info@centrixaccountants.co.uk

Registered Pension Scheme Limits

2025/26 2024/25
Annual allowance (AA)* £60,000 £60,000
  • - AA charge on excess inputs: 20%-45%
  • - Annual relievable pension inputs are the higher of earnings (capped at AA) or £3,600.

*The AA is reduced by £1 for every £2 by which relevant income exceeds £260,000, down to a minimum AA of £10,000.