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<p>HMRC estimates that 1.2m individuals earning below the personal allowance in 2015/16
made workplace pension contributions, reported via Real Time Information (RTI), using
net pay arrangements. Around 74% of these individuals are estimated to be female and
26% are estimated to be male.</p><p> </p><p>HMRC estimates that a total of 5.5m individuals
made workplace pension contributions using relief at source, reported via RTI in 2015/16.
Around 45% of these individuals are estimated to be female and 55% are estimated to
be male.</p><p> </p><p>HMRC’s Survey of Personal Income (SPI) was used to estimate
earnings for these individuals. The latest information available on individual earnings
is published for 2015/16.</p><p> </p><p>The personal allowance in 2015/16 was £10,600,
not £11,850, which is the current personal allowance for 2018-19.</p><p> </p><p>(Estimates
are rounded to the nearest 100,000)</p>
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