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Document Where can I find information from HMRC about the Annual Allowance charge?

HMRC have published a help sheet to assist you with completing your tax return. Search for HS345 at and select the Pensions - tax charges on any excess over the lifetime allowance, annual allowance and on unauthorised payments help sheet.
You can find more information about Annual Allowance in HMRC’s Pension Tax Manual, also available at

hmrc information, annual allowance charge, aa charge

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