Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Members definition

What does Members mean? In pensions practice, members are the individuals who hold, or will hold, benefits under an occupational pension scheme—whether still accruing benefits, having left service with preserved benefits, receiving a pension, or holding rights created by pension sharing/adjustment orders. In the UK, the term is defined in the Pensions Act 1995, s 124 to include active, deferred, pensioner and pension credit members. Equivalent provisions apply in Northern Ireland. In Ireland, “member” is defined in the Pensions Act 1990 and usage is broadly consistent (covering current and former members and those in receipt of benefits), although Irish legislation does not...

UK registered pension schemes: pensionable earnings, annual allowance (tapering, money purchase, carry forward), tax relief and Scottish rates, salary sacrifice and migrant member relief; post‑2023/24 lifetime allowance abolition

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Practice notes

Being a member of an occupational or Personal pension scheme allows individuals to utilise tax reliefs throughout their working life to build a retirement pension. This Practice Note outlines, in broad terms, the principal areas where Members can maximise available tax reliefs to improve their retirement benefits. It highlights the following features and, where relevant, flags certain pitfalls to avoid:

pensionable earnings
personal contributions
their interaction with the annual allowance

Previous discussions of these topics would have referred to the lifetime allowance charge and the lifetime allowance; the lifetime allowance charge was abolished with effect on and from 6 April 2023, and the lifetime allowance itself was abolished with effect on and from 6 April 2024. Further information is available at PTM164100 - Information and administration: overview of the information requirements in respect of the lifetime allowance.

Pensionable earnings

For employer and individual contributions to registered Pension schemes to attract tax relief, those contributions must be calculated by reference to the relevant UK earnings of the members in question...

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Web page updated on 22/05/2026

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