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PTM053300 | Annual allowance: pension input amounts: defined benefits arrangements: contents

From HM Revenue & Customs · Pensions Tax Manual

Contents10 entries

  1. PTM053301Annual allowance: pension input amounts: defined benefits arrangements: general
  2. PTM053310Annual allowance: pension input amounts: defined benefits arrangements: non-uniform accrual scales
  3. PTM053320Annual allowance: pension input amounts: defined benefits arrangements: worked examples
  4. PTM053330Annual allowance: pension input amounts: defined benefits arrangements: worked examples: ‘split normal pension ages’
  5. PTM053340Annual allowance: pension input amounts: defined benefits arrangements: worked examples: actuarial reduction for early payment and adjustment for BCE
  6. PTM053350Annual allowance: pension input amounts: defined benefits arrangements: worked examples: late retirement actuarial uplifts
  7. PTM053360Annual allowance: pension input amounts: defined benefits arrangements: bridging pensions: prospective entitlement
  8. PTM053370Annual allowance: pension input amounts: defined benefits arrangements: bridging pensions: exchanging for at normal pension age
  9. PTM053380Annual allowance: pension input amounts: defined benefits arrangements: bridging pensions: automatic pre-normal pension age
  10. PTM053390Annual allowance: pension input amounts: defined benefits arrangements: anti-avoidance rule for post-entitlement enhancements