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DB pension input amount calculator
Closing capital value minus the CPI-revalued opening value, 16× the pension only — the PTM053100 method, step by step.
Free, no sign-up. Runs the same engine and the same versioned tax-year config the signed-in suite uses — nothing leaves your browser. How we verify the numbers.
From the scheme statement.
Pension Input Period the statement covers. Drives the CPI revaluation rate.
Accrued annual pension at the start of the PIP (typically 6 April).
Separately-accrued automatic lump sum at the start of the PIP. Enter 0 if the lump is by commutation (it's already reflected in the reduced pension).
Accrued annual pension at the end of the PIP (typically 5 April following).
Separately-accrued automatic lump sum at the end of the PIP. Enter 0 if the lump is by commutation (it's already reflected in the reduced pension).
PTM053100 capital valuation factor: 16. For full Annual Allowance + carry-forward, sign in and run the full pension calculator under a client.
— How it's calculated
Capital values, not contributions
A defined-benefit pension input amount is NOT the contributions paid. It is the growth in the capital value of the accrued benefit over the pension input period: closing capital value minus the opening capital value revalued by CPI. Capital value is 16 × the accrued annual pension, plus any separate automatic lump sum at face value.
PTM053100 · FA 2004 s.234–236
The lump-sum trap
The 16× factor applies to the pension only. A SEPARATE automatic lump sum (paid in addition to the full pension — classic Civil Service, pre-2009 NHS) is already a capital amount and enters at face value, NOT 16×. A COMMUTED lump sum (pension given up for cash) is already reflected in the reduced pension — enter zero. Multiplying a £60,000 automatic lump by 16 turns a £380,000 PIA into a fabricated £1.28m: the single most expensive data-entry error in DB annual-allowance work.
PTM053301 · FA 2004 s.234
CPI revaluation of the opening value
The opening value is revalued by the prior September's CPI before subtraction, so benefit growth in line with inflation produces no pension input. The rate is year-specific and reads from the selected year's versioned config. Growth below CPI floors the PIA at zero — it never goes negative.
FA 2004 s.235 (revaluation)
— Worked example
- Opening capital value (16 × £10,000)
- £160,000
- Revalued opening value (prior-September CPI, s.235)
- £166,080
- Closing capital value (16 × £11,000)
- £176,000
- Pension input amount (closing − revalued opening)
- £9,920
Computed live by the same engine the tool above runs. The CPI revaluation of the opening value is what stops pure inflation counting as pension input.
— Related
— When you're ready
Save the calc to a client and get the branded compliance PDF — full working, legislative references, config version, sign-off trail.
3 free calcs / month · no card required · cancel any time.
For planning and illustration purposes only · Verify all inputs against source documents · This tool does not constitute financial or tax advice.