>> Does anyone know if the £40k contribution limit before tax includes the employer’s contribution for
>> a non final salary pension?
>>
>> Thanks
>>
Unfortunately it does. But don’t forget that once you have max’ed out the current tax years £40k you can carry forward unused allowance from the previous three tax years (subject to having sufficient earned income to make the contribution from). Carried forward unused allowance is used earliest year first and you don’t have to use it all up at once!
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