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Official guidance
Pensions Tax Manual

PTM062000 · Member benefits: pensions

  • PTM062100 · Pension age
  • PTM062200 · Protected pension age
  1. Member benefits: contents
  2. Member benefits: pensions: contents

PTM062000 | Member benefits: pensions: 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.

Contents2 entries

  1. PTM062100Member benefits: pensions: pension age
  2. PTM062200Member benefits: pensions: protected pension age: contents
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