PTM070999 | Death benefits: essential principles: 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.
Contents6 entries
- PTM071000Death benefits: essential principles: overview
- PTM071100Death benefits: essential principles: authorised benefits following the death of a member
- PTM071200Death benefits: essential principles: definition of dependant
- PTM071300Death benefits: essential principles: definition of nominee and successor
- PTM071400Death benefits: essential principles: authorised benefits following the death of a dependant, nominee or successor
- PTM071500Death benefits: essential principles: payment of pension after a member’s death using a pension guarantee