| Maximum annual tax-efficient gross contributions to age 75 |
| - individuals |
|
£3,600 or 100% of earnings to £225k |
| - employers |
|
£225k less employee contributions |
| Maximum tax-efficient fund on taking benefits in 2007/08: £1.6m |
| |
| Only current earnings count for the 100% limit. It is no longer possible to use prior year earnings or to carry back a contribution to earlier years. |
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