The purpose of this EPN is to provide information to pension scheme members about what Annual Allowance is, what to expect if they may have breached their Annual Allowance in the 2022-23 tax year and on how choices they make within this financial year from 6 April 2023 to 5 April 2024 may have an impact on breaching their Annual Allowance.
EPN 13-2023 - Annual Allowance 2022-2023