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If you are affected it will recommend you go on to use the pensions savings annual allowance calculator.For 2015 to 2016 and later tax years go to annual allowance calculator.If they are able to work or are signing on then the equivalent benefit is Income Based Jobseekers Allowancewhich is worked out in much the same way as Income Support. How to qualify for Income Support The applicant must be1 living and resident in the U.K.2 be 16 or over and under Pension Age3 not be doing 16 or more hours of paid work, per week, (if you have a partner then they must not be doing 24 hours or more paid work per week) there are many people who are allowed to work over these hours and remain entitled to Income Support, Carers, Disabled, Childminders, etc seek advice.4 not be in full-time education, again many exceptions to this rule, e.g.If you are part of a couple and you do not fit into any of the above situations but your partner does then you could consider letting your partner become the claimant, Seek Advice.How to work out your entitlement The amount of your Income Support entitlement depends on your income and capital, whether you have a partner or children, your ages, whether anyone in your family has a disability, or is a carer, and if you have certain eligible Housing costs.You'll need to know the type of pension scheme you're contributing to and the amount of contributions you've made.Use the annual allowance checking tool to work out whether you're likely to have a liability to the annual allowance tax charge for years up to and including 2014 to 2015.

If your civil partnership has been dissolved and you would have been entitled to a Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension had you remained in the civil partnership, you keep your entitlement to the Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension. Since 27 December 2013, new applicants for Widow's, Widow(er)'s Contributory Pension and Surviving Civil Partner's Contributory Pension need 260 paid PRSI contributions to qualify (previously 156 contributions were required).Or3 caring for a person who has or has claimed the middle or high rate care component of Disability Living Allowance or Attendance Allowanceor PIP Daily Living Component.If the applicant does not fit into any one of the above situations that would stop them being available for work, then they should claim Jobseekers Allowanceinstead.If your pension savings exceed this amount you may have to pay a tax charge and give details of this on a Self Assessment tax return.You can use this tool to work out whether you may be affected by an annual allowance charge and have to complete a tax return for tax years up to and including 2014 to 2015.

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