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PTM062200 | Member benefits: pensions: protected pension age: 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.

Contents7 entries

  1. PTM062205Member benefits: pensions: protected pension age: basic principles
  2. PTM062210Member benefits: pensions: protected pension age: occupational and public service schemes - right to take benefits before age 55
  3. PTM062215Member benefits: pensions: protected pension age: right to take benefits before age 57
  4. PTM062220Member benefits: pensions: protected pension age: personal pensions and RACs - right to take benefits before age 50
  5. PTM062230Member benefits: pensions: protected pension age: loss of a protected pension age due to employment
  6. PTM062240Member benefits: pensions: protected pension age: right to keep a protected pension age after transfers or winding-ups
  7. PTM062250Member benefits: pensions: protected pension age: right to keep a protected pension age after transfers 2028