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Pensions

The single most tax-efficient thing most people will ever do.

Pensions are a wrapper, not an investment. Money paid in gets tax relief, grows free of income and capital gains tax, and can eventually be drawn — some tax-free, the rest as taxable income. This topic covers building one up: what you've got, what to pay in, and how to get the most out of the reliefs along the way. For what happens when you start drawing on it, see Retirement income. NHS Pension Scheme members can check the annual allowance taper, carry forward and scheme pays with the NHS annual allowance calculator at /tools/nhs-annual-allowance.