Skip to content
Solved

PTM073000 | Death 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.

Contents11 entries

  1. PTM073010Death benefits: lump sums: tax on authorised lump sum death benefits paid on or after 6 April 2016
  2. PTM073100Death benefits: lump sums: defined benefits lump sum death benefit
  3. PTM073200Death benefits: lump sums: uncrystallised funds lump sum death benefit
  4. PTM073300Death benefits: lump sums: pension protection lump sum death benefit
  5. PTM073400Death benefits: lump sums: annuity protection lump sum death benefit
  6. PTM073500Death benefits: lump sums: drawdown pension fund lump sum death benefit
  7. PTM073600Death benefits: lump sums: flexi-access drawdown fund lump sum death benefit
  8. PTM073700Death benefits: lump sums: trivial commutation lump sum death benefit
  9. PTM073800Death benefits: lump sums: winding-up lump sum death benefit
  10. PTM073900Death benefits: lump sums: charity lump sum death benefit
  11. PTM074000Death benefits: lump sums: life cover lump sum