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PTM063200 | Member benefits: lump sums: Pension commencement lump sum (PCLS): 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. PTM063210Member benefits: lump sums: Pension commencement lump sum (PCLS): payments
  2. PTM063220Member benefits: lump sums: Pension commencement lump sum (PCLS): conditions and entitlement
  3. PTM063230Member benefits: lump sums: Pension commencement lump sum (PCLS): general limits information
  4. PTM063240Member benefits: lump sums: Pension commencement lump sum (PCLS): applicable amount
  5. PTM063250Member benefits: lump sums: Pension commencement lump sum (PCLS): available portion
  6. PTM063260Member benefits: lump sums: Pension commencement lump sum (PCLS): excess lump sums paid to member in error
  7. PTM063270Member benefits: lump sums: pension commencement lump sums (PCLS): payment of pension commencement lump sum after death