Good morning everyone 
Fairly cloudy here.
Yesterday was a busy day for me with client work with one quite complicated return - the first time I've been dealing with a pension savings charge. That doesn't arise for most people. Most likely to arise for people in the public sector on higher salaries. If the value of their pension fund increases in a year by more than the annual allowance of £40k, the excess is taxable at 40%. Unused allowances for the previous 3 years can be used to reduce the excess. Rather than paying the tax, a taxpayer can request the tax to be paid out of their pension fund but that reduces the amount available for their future pension.
Husband and wife clients coming to see me this morning to sign off their returns - that's straightforward. The client with the pension savings charge could contact me at any time to discuss his options for paying the charge.
I hope everyone has a good day 