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PTM072400 | Death benefits: types of pension: beneficiary’s flexi-access drawdown from 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.

Contents5 entries

  1. PTM072410Death benefits: types of pension: beneficiary’s flexi-access drawdown from 6 April 2015: overview and changes from 6 April 2015
  2. PTM072420Death benefits: types of pension: beneficiary's flexi-access drawdown from 6 April 2015: a beneficiary's short-term annuity from 6 April 2015
  3. PTM072430Death benefits: types of pension: beneficiary's flexi-access drawdown from 6 April 2015: where a beneficiary had not designated funds in an arrangement into a drawdown pension fund before 6 April 2015
  4. PTM072440Death benefits: Types of pension: beneficiary's flexi-access drawdown from 6 April 2015: Where a dependant had designated funds in an arrangement into a dependant’s flexible drawdown pension fund before 6 April 2015
  5. PTM072450Death benefits: types of pension: beneficiary's flexi-access drawdown from 6 April 2015: where a dependant had designated funds in an arrangement into a dependant’s capped drawdown pension fund before 6 April 2015