Planning for retirement is not just smart — it’s tax-efficient. At AppleGrow, we help individuals and businesses make the most of available pension tax reliefs and meet their obligations under automatic enrolment rules.
You can receive income tax relief on personal pension contributions up to:
100% of your relevant UK earnings, or
£3,600 gross, whichever is higher
Standard limit: £60,000 (total personal + employer contributions)
Excess contributions over this amount may trigger an income tax charge
Reduced allowance: Once flexible/money purchase pensions are accessed, the limit drops to £10,000
Carry forward available: Unused allowance from the previous 3 tax years can be used
For high earners, the allowance may be tapered:
Starts when adjusted income exceeds £260,000
Reduced by £1 for every £2 over that threshold
Minimum annual allowance: £10,000
Adjusted income includes salary, bonuses, and employer pension contributions.
Employers can claim tax relief on pension contributions that are:
Paid into a registered pension scheme
Wholly and exclusively for the purpose of the business
Large or irregular contributions may have tax relief spread over several years depending on the size and timing.
Under automatic enrolment rules, UK employers must enrol eligible employees into a workplace pension scheme and contribute toward it.
| Threshold | 2025/26 (£) | 2024/25 (£) |
|---|---|---|
| Automatic enrolment earnings trigger | 10,000 | 10,000 |
| Qualifying earnings band - lower limit | 6,240 | 6,240 |
| Qualifying earnings band - upper limit | 50,270 | 50,270 |
The State Pension is a regular payment from the UK government once you reach State Pension age, based on your National Insurance contributions.
You usually need 10 qualifying years to receive anything
To receive the full amount, you need 35 years of NI contributions or credits
If you have fewer than 35 years, your pension is pro-rated
If you have Additional State Pension, your total may be higher
| Weekly Basic State Pension | 2025/26 (£) | 2024/25 (£) |
|---|---|---|
| Basic - single person | 176.45 | 169.50 |
| New State Pension | 230.25 | 221.20 |
Whether you’re setting up a pension scheme for your business or looking to optimise your retirement savings, we’re here to help.
