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PTM063000 | Member benefits: lump sums: 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.

Contents3 entries

  1. PTM063100Member benefits: lump sums: protection of pre-6 April 2006 lump sum rights: contents
  2. PTM063500Member benefits: lump sums: trivial commutation lump sum
  3. PTM063700Member benefits: lump sums: small pension payments