Damon is a member of a defined benefit registered pension scheme. On retirement, he will receive an annual pension equal to 1/60th of final salary for each year of pensionable service. 

He will also receive a lump sum equal to 3/80ths of final salary for each year of pensionable service. At the start of tax year 2021-22, Damon's annual salary was £360,000 and he had accumulated 20 years of pensionable service. By the end of the year his salary had risen to £390,000. He is not a Scottish taxpayer. 

Damon's marginal rate of income tax for 2021-22 is 45% and he has no unused annual allowance brought forward from previous years. His "adjusted income" for the year is £427,500 and his "threshold income" exceeds £200,000. Calculate the annual allowance charge payable for 2021-22. (Ignore inflation).