Reminder about the SA deadline for declaring annual allowance tax charges

04 January 2017

Pension scheme members who exceeded the 2015 to 2016 annual allowance and do not have sufficient unused annual allowance to carry forward from previous tax years will have to pay a tax charge.

It is important that these members declare their 2015 to 2016 annual allowance charge on their Self-Assessment tax return.

The deadline for submitting the 2015 to 2016 Self-Assessment tax return is 31 January 2017.

More information about the annual allowance and paying the annual allowance tax charge is available on GOV.UK at Tax on your private pension contributions.