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PTM062500 | Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: 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. PTM062510Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: guidance on all types of drawdown pensions (position immediately before 6 April 2015)
  2. PTM062520Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: capped drawdown pensions (position at 5 April 2015)
  3. PTM062530Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: capped drawdown pension - maximum annual amount (position immediately before 6 April 2015)
  4. PTM062540Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: capped drawdown pension - reviewing the maximum annual amount before age 75 (position immediately before 6 April 2015)
  5. PTM062550Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: capped drawdown pension - reviewing the maximum annual amount from age 75 (position immediately before 6 April 2015)
  6. PTM062560Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: capped drawdown pension - review triggered by specific events (position immediately before 6 April 2015)
  7. PTM062570Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: capped drawdown pension - using drawdown funds to provide other forms of pension (position immediately before 6 April 2015)
  8. PTM062580Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: flexible drawdown pensions (up to 5 April 2015)
  9. PTM062590Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: flexible drawdown pensions - minimum income requirement (position up to 5 April 2015)
  10. PTM062600Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: flexible drawdown pensions - making a declaration (up to 5 April 2015)
  11. PTM062610Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: flexible drawdown pensions - other issues (up to 5 April 2015)
  12. PTM062620Member benefits: pensions: drawdown pension rules immediately before 6 April 2015: short-term annuities (up to 5 April 2015)