A profitable year tempts directors to push surplus into pensions before the corporation tax bill lands. Company contributions can be deductible for the company when wholly and exclusively for the purposes of the trade, but personal annual allowance and tapered allowance still cap how much attracts tax relief in the usual way.
We start with relevant earnings and prior pension inputs, including older schemes that quietly used allowance in earlier years. Carry-forward can help, yet it needs accurate history — not a hopeful estimate.
Sequencing matters: salary, dividend, and contribution decisions interact. A joint call with your accountant keeps corporation tax timing and personal tax bands aligned so nobody files contradictory assumptions.
Bring management accounts and a draft year-end plan. We will draft contribution options with clear ceilings rather than a single aggressive figure that cannot be unwound.