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PTM060000 | Member benefits: contents

From HM Revenue & Customs · Pensions Tax Manual

As of 6 April 2024 there is no longer lifetime allowance. If you are looking for information about protections, enhancement factors and the lifetime allowance charge please see these pages on The National Archives. If you are looking for information about the principles of lifetime allowance and benefit crystallisation events please see these pages of The National Archives.

Contents12 entries

  1. PTM061000Member benefits: essential principles: contents
  2. PTM062000Member benefits: pensions: contents
  3. PTM063000Member benefits: lump sums: contents
  4. PTM062300Member benefits: pensions: scheme pension: contents
  5. PTM062400Member benefits: pensions: lifetime annuity
  6. PTM062500Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: contents
  7. PTM062700Member benefits: pensions: drawdown pension rules applying from 6 April 2015 - contents
  8. PTM062800Member benefits: pensions: pension payments authorised by regulations
  9. PTM063200Member benefits: lump sums: Pension commencement lump sum (PCLS): contents
  10. PTM063300Member benefits: lump sums: uncrystallised funds pension lump sum (UFPLS)
  11. PTM063400Member benefits: lump sums: serious ill-health lump sum
  12. PTM063600Member benefits: lump sums: winding-up lump sum