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Document I am due a backdated salary increase how will this affect my Annual Allowance?

Where the salary increase is awarded at a date falling within one pension input period (the current pension input period) but has backdated effect to a previous pension input period, the effect of the salary increase is included in the current pension input period only.

There is no need to recalculate the pension input amount for any previous tax years.

Information about this can be found in HMRC’s Pension Tax Manual on www.gov.uk.

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backdated salary, aa, annual allowance

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