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From 6/4/2001 onwards this option has been removed. All contributions are paid net.
Use this section to enter details of any personal pension contributions paid gross. This is classed as self-employed personal pension contributions on the tax return. However, there are sometimes cases where employees make gross contribution. In these cases, enter the data here rather than the section for employee pension contributions.
NHS Superannuation scheme contributions paid by self employed doctors or dentists should be entered under contributions to employer's schemes.
Enter the name of the provider on the provider record:
Name of PROVIDER etc - enter the name of the provider or click on the magnifying glass to select from a list of the clients employers.
Administrator name address etc - this is for information purposes only and may be left blank.
The details of each contract are entered on the payment records:
Contract membership number - this must be completed but does not appear on the tax return.
Gross amount actually paid - enter the TOTAL amount actually contributed in the fiscal year, the allowable amount may be less than this if the client has insufficient net relevant earnings, enter the allowable amount using the maximum contributions screen. Do NOT deduct any amounts being carried back to a previous year.
Carried back, election already made - use this section to input carry back elections made prior to submitting the previous years return.
Carry back election to be made now - use this section to input carry back elections being made now.
Brought back from next year - enter any contributions being made in the following tax year which are being carried back into the current year This figure does NOT have a direct impact on the liability in the current year, a manual entry will be required in box 18.9 of the return, this is entered via the miscellaneous section.
