手把手教你织漂亮贝雷帽 棒针帽子编织实例教程.ppt

;Changes to the Annual Allowance and Life Time Allowance – reduced limits;Overview for today;Outcomes for today;Why have the AA and LTA changed?;Annual Allowance – what is it?;Annual Allowance – how is it calculated?;Who could be affected? - Annual Allowance;Annual Allowance – Example 1No AVCs paid, no large increase in salary ;Annual Allowance - Example 1 continued ;Offset of previous years unused Annual Allowance– Carry Forward Calculations - to reduce/ remove AA tax liability – transitional period;Calculation of unused Annual Allowance– Carry Forward Calculations - to reduce/ remove AA tax liability – going forward for future calculations;How do you pay the tax, if no scope left after Carry Forward calculations done - “Scheme Pays” ;Informing HMRC via SATR ;How do you know the best option to pay the AAC? ;Permanent reduction to benefits  “Scheme Pays” ;Paying the AAC- timeline ;Ways to reduce your AA tax liability ;Part TwoChanges to Life Time Allowance from 6th April 2012;Life Time Allowance (LTA) – what is it?;Life Time Allowance – how is it calculated;Life Time Allowance – Example 1No other benefits, LTA value exceeds ￡1.5m ;Life Time Allowance – Example 2;Life Time Allowance – Example 3;Life Time Allowance – transitional arrangements;What is the new Fixed Protection and how do you apply for it;Things to consider – Life Time Allowance;Going forward - AA or LTA;USS changes to mitigate tax charges;Financial Advice;Things to consider – Financial advice;Further information;Questions