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Technical question re; TPAA - when to record the contribution date

Chris_Hindle1Chris_Hindle1 Member
in Paraplanning tips & tricks

Can you help with a technical question re; TPAA?

Client is impacted by the TPAA. He has been making workplace pension contributions, not via salary sacrifice. For the purpose of calculating his reduced (tapered) pension allowance, do you include his employee workplace pension contributions as at the 'due date' (generally the payroll date) or the date the contribution is received by the scheme/provider?

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