[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28675":3,"doc-seo-28675":26},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":23,"seo_title":13,"seo_description":14,"update_tm":24,"read_time":25},28675,137441390410,"Hazel","https://ap-avatar.wpscdn.com/avatar/2000252f4ab5702993?_k=1776741390130283984",8,"Research & Report","Chapter 5 Pensions","Chapter 5 focuses on registered pension schemes, distinguishing occupational pension schemes from personal pension schemes and outlining who can set up or join each type. It explains how tax relief applies to eligible UK residents under 75, including the rules for calculating the amount of relief based on the lower of total gross contributions and the maximum annual limit tied to relevant earnings. It also details the method differences between personal and occupational schemes, employer contributions treatment, and the annual allowance framework, including carry-forward of unused allowance, high-income reduction, and resulting tax charges when contribution limits are exceeded.","cbCaims0D7yCqkOG","https://ap.wps.com/l/cbCaims0D7yCqkOG","pdf",558142,1,11,"English","en","",1778280262,28,{"code":4,"msg":27,"data":28},"ok",{"site_id":29,"language":22,"slug":30,"title":13,"keywords":23,"description":14,"schema_data":31,"social_meta":65,"head_meta":67,"extra_data":69,"updated_unix":24},105,"chapter-5-pensions",{"@graph":32,"@context":64},[33,50],{"@type":34,"itemListElement":35},"BreadcrumbList",[36,40,44,47],{"item":37,"name":38,"@type":39,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":41,"name":42,"@type":39,"position":43},"https://docshare.wps.com/document/","Document",2,{"item":45,"name":12,"@type":39,"position":46},"https://docshare.wps.com/document/research-report/",3,{"item":48,"name":13,"@type":39,"position":49},"https://docshare.wps.com/document/chapter-5-pensions/28675",4,{"url":48,"name":13,"@type":51,"author":52,"headline":13,"publisher":54,"fileFormat":57,"description":14,"dateModified":58,"datePublished":58,"encodingFormat":57,"isAccessibleForFree":59,"interactionStatistic":60},"DigitalDocument",{"name":9,"@type":53},"Person",{"url":37,"name":55,"@type":56},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":61,"interactionType":62,"userInteractionCount":4},"InteractionCounter",{"@type":63},"ViewAction","https://schema.org",{"og:url":48,"og:type":66,"og:title":13,"og:site_name":55,"og:description":14},"article",{"robots":68,"canonical":48},"index,follow",{"doc_id":7,"site_id":29}]