Pension contributions

Read our Pensions contributions guide to learn about:

Pensions contributions
Claiming tax relief for personal pensions
Refunding excess personal contributions
Employer contributions
Pension contributions for overseas customers

Return to this page and complete the questions below to download your CPD certificate. You don’t need to read all the articles in one go – just pick up where you left off.

Learning objectives

Understand the tax treatment of pension contributions.
Be able to explain tax relief for personal pensions.
Know the circumstances in which a refund of excess contributions can be made.
Understand the tax treatment of employer contributions.
Know how pension contributions work if a member moves overseas.

The information on this page is based on our understanding of legislation as at 6 April 2024.

Test your knowledge

Once you've read all five sections of the guide, enter your name and correctly answer the questions below to generate your CPD certificate.

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Question 1: Which of the following payment types do not count as personal contributions?

Monetary amounts paid by an individual or a third party (other than the employer)

Compensation payments

Transfers from another registered pension scheme

Pension credit rights from a non-registered pension scheme

Question 2: How long should an employer keep records relating to the payment of contributions to their pension scheme?

Six years

Ten years

Twenty years

Seven years

Question 3: What is the Standard Personal Allowance for the tax year 2024/25?

£3,600

£14,877

£43,633

£12,570

Question 4: What is the maximum refund of excess contributions that can be refunded in any tax year?

The total amount contributions paid in the relevant tax year

The amount of excess contributions paid in the relevant tax year, less any amount already refunded from any registered pension scheme for contributions paid in that tax year

The total amount contributions paid in the relevant tax year, less any amount already refunded from any registered pension scheme for contributions paid in that tax year

The amount of excess contributions paid in the relevant tax year

Continuous Professional Development

Completed on:

CPD credit: 30 CPD mins

The User

Pension contributions

Completed on: 20 July 2023
CPD credit: 30 CPD mins

CPD Learning covered

Understand the tax treatment of pension contributions.
Be able to explain tax relief for personal pensions.
Know the circumstances in which a refund of excess contributions can be made.
Understand the tax treatment of employer contributions.
Know how pension contributions work if a member moves overseas.

Article Pension contributions

Learning objectives

Test your knowledge

Certificate of completion

The User

CPD Learning covered