Pension funding modules

Choosing the right modules

Each of the following modules is CII/PFS accredited and counts towards your CPD record. The summaries explain how much accredited time is available for each module.

Just select the module which best matches your learning needs and begin earning valuable CPD hours. There is no need to complete it all in one go - you can dip in and out as you like and pick up where you left off.

Once you submit your completed feedback questionnaire at the end of each module we'll email you your certificate.

Understanding the pension annual allowance

The annual allowance effectively acts as a cap on the amount of tax relievable pension savings a person can make. Exceeding the allowance results in a tax charge intended to wipe out the benefit of tax relief. In order to maximise pension savings, it’s essential that advisers fully understand how the annual allowance rules operate.

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CPD minutes: 90

Understanding individual pension contributions

Pensions are the most tax efficient way to save for retirement. Tax relief on contributions combined with virtually tax free investment growth and the ability to access a quarter of the fund tax free make them the ideal for this purpose. But how much an individual can contribute to their pension may be limited by their earnings and allowances. In order to maximise pension savings it is essential that advisers fully understand how much an individual can pay into their pension.

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Understanding employer pension contributions

Employer pension provision is a valuable benefit for employees and also an extremely tax efficient way for business owners to extract profits from their business. Understanding when the business will benefit from tax relief on employee contributions and how it is provided is essential for advisers who have business owning clients.

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Understanding pension salary sacrifice

Salary sacrifice is an extremely tax efficient way of saving for retirement. It offers benefits for both the employee and employer. It’s important that an adviser can articulate the benefits that salary sacrifice can offer and the different options available. They also need to be aware of the potential pitfalls a client could face by entering into a salary sacrifice arrangement.

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Recycling tax free cash and income

The availability of tax relief on contributions makes pensions the most tax efficient way to save for retirement. To prevent clients getting tax relief twice on their pension savings, there are restrictions on taking money out of pensions and reinvesting it back into a pension. It’s therefore important that advisers understand the rules surrounding this to ensure clients don’t incur tax charges.

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