Pension Premiums:
Maximum contributions: the lower of 100% of earnings or £255,000 (2009/10: £245,000)
Lifetime allowance: £1,800,000 (2009/10: £1,750,000)
Stakeholder pensions: up to £3,600 (2009/10: £3,600) irrespective of earnings.
Important note:
If your income is over £130,000 (or it has been in either of the two previous tax years), it is imperative that you seek professional advice before making pension contributions in excess of £20,000 in any given tax year.
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