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Contents

Official guidance

Pensions Tax Manual

PTM073000 · Death benefits: lump sums

Find in this level

PTM073010 · Tax on authorised lump sum death benefits paid on or after 6 April 2016
PTM073100 · Defined benefits lump sum death benefit
PTM073200 · Uncrystallised funds lump sum death benefit
PTM073300 · Pension protection lump sum death benefit
PTM073400 · Annuity protection lump sum death benefit
PTM073500 · Drawdown pension fund lump sum death benefit
PTM073600 · Flexi-access drawdown fund lump sum death benefit
PTM073700 · Trivial commutation lump sum death benefit
PTM073800 · Winding-up lump sum death benefit
PTM073900 · Charity lump sum death benefit
PTM074000 · Life cover lump sum

Death benefits: lump sums: contents
Death benefits: lump sums: life cover lump sum

PTM074000 | Death benefits: lump sums: life cover lump sum

From HM Revenue & Customs · Pensions Tax Manual

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