Posted: February 2nd, 2016

produce a brief summary of the tax implications of occupational pension schemes which may be available to employees of a company, self-employed persons or non-working individuals.

You are required to produce a brief summary of the tax implications of occupational pension schemes which may be available to employees of a company, self-employed persons or non-working individuals.
You should confine your summary to the tax position of pension schemes as it applied for the tax year 2014-15.
Credit will be given for straightforward presentation of the complex issues associated with pensions.

You should consider (as a minimum):
• The types of scheme which may be available.
• Whether you think it is justifiable to give tax relief to pension schemes.
• How tax relief is given for the schemes.
• How much may be contributed to schemes in a tax year.