Single Premium Rollover

W

WASTED

Guest
I got a bonus top up on my new company pension scheme as a single premium, but the total single premium now exceeds my monthly contribution. I believe that I have to roll this excess over to 2007 from a personal taxation point of view. So if my single monthly payments for 2006 amount to 6k and my single premium (a company/employer contribution) is 8k, where do I register this. I had a look at my Form 11 from last year and dont see where it goes. Is there a separate form?
 
The roll over as you refer to is actually a spread of tax relief for the company not you as the beneficary of the contract. Maximum premium for you is based on the appropriate % in accordance with your age.
 
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