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Personal pension contributions for 2013/2014

I think I know the answer to this one - but here goes anyway..

My daughter is self employed and her accountant is getting ready to file her taxes for 2013 / 2014.

She's earned about £24,000 which less her tax allowance and expenses leaves about £14,000 taxable at 20% plus NI contributions.

I've suggested that going forward she should shelter some of her income in a private pension to reduce her income tax.

Question - is it possible to retrospectively contribute some of her 14K profit from 2013 / 2014 now and thus reduce tax due ?

I suspect not - but would appreciate any comments.

I also think that she should set up a limited company and only draw dividends ie become a contractor rather than self employed ?

Comments

  • No, you can't make pension contributions for the 2013/2014 tax year.

    Look up the Corporation Tax rate for small companies and do the sums. Is it worth setting up a limited company?
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