- other income for the same year or the previous year
- gains for the same year or the previous year - if your other income is used up
- other income in the previous three years if your business started within the past four years
- profits for the business in the previous three years if your business has ceased
For more information read Tax allowances and reliefs if you're self-employed.
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£200 Pension Cashback Offer
Make a qualifying deposit or transfer a pension to our partner Interactive Investor.
- Deposit or transfer a pension of at least £20k and you could earn £200 cashback
- Terms and Fees apply, Capital at risk
- New & Existing customers opening a SIPP
- Offer ends 30th June 2026
Before starting your transfer, check you won't lose any valuable benefits (such as guaranteed annuity rates or a lower protected pension age) and find out what exit fees you might have to pay
Provided by our partner
