• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

personal pension contributions

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › personal pension contributions

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by Tax Tutor.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 28, 2013 at 7:53 pm #148366
    aishaasad
    Member
    • Topics: 159
    • Replies: 185
    • ☆☆☆

    hello Sir
    i am confused when should i refer to relevant uk earnings and when to effective annual allowance.
    for example if a trading profit is 34000 and pension contribution is 40000 gross then shall i see the greater of 3600 and 34000. and when do we add the excess contribution to the relevant uk earning please clear it
    regards

    December 1, 2013 at 1:59 am #148735
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Only 34,000 would achieve tax relief with no relief for the excess. The AA is not relevant as the qualifying contributions have not exceeded 50,000. Review illustration 2 chapter 9

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Nkhata@48 on CIMA BA3 The Statement of Financial Position and Income Statement (part c)
  • Ruevimbo on AA Chapter 6 Questions
  • shahdiya@780 on FA Chapter 6 Questions Depreciation
  • John Moffat on Accounting for Management – ACCA Management Accounting (MA)
  • Salexy on Optimal pricing – equations- ACCA Performance Management (PM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in