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From 6/4/2001 all personal pension contributions are paid net. Therefore from 2002 the data for all personal and stakeholder pension contributions is entered on this screen. Payments cannot be made gross.
Up to 5/4/2001 this section is used to enter details of any personal pension contributions paid net. This was classed as employee personal pension contributions on the tax return. However, there were sometimes cases where employees make gross contribution. In those cases, the data should be entered in the section for self-employed pension contributions
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.
Net Amounts, 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 to previous year - (For years pre 2013) enter the amount of the contribution which is being carried back to a previous tax year.
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 18.8 of the return, this is entered via the miscellaneous section.
Employers contributions gross - enter any amount (gross) that the employer has contributed to the tax payers own personal pension scheme. This information is not used on the tax return but is used in the pension planner.
Contributions made to a non-UK registered overseas pension scheme which are eligible for tax relief and where not deducted from pay before tax. New for 2007. Enter contributions made.
From 6/4/2001 onwards the additional carry back field has been removed because the 2002 Tax Return does not require a distinction between amounts carried back.
Payments are entered net of tax with the exception of any employer's contributions. (The amounts are grossed up by 78/100 (76/100 in 1996-97 and 77/100 from 1997-98 to 1999-2000) before they are printed on the tax return).
