This guide provides a comprehensive overview of the different options available to freelance consultants and contractors when considering pensions and retirement.  It also covers anti-forestalling rules and annual allowances.

The guide covers:

  • An overview of pensions and retirement
  • Issues for freelance consultants and contractors
  • Recent pension rule changes
  • A-Day
  • Anti-forestalling rules and annual allowances
  • Annual allowance
  • Post 75 income rules
  • Nest Pensions
  • Types of pension plan

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