Skip to content

Contents

Official guidance

Pensions Tax Manual

Find in this level

PTM000001 · Glossary
PTM000010 · Data protection
PTM010000 · About this manual: contents
PTM020000 · General principles
PTM030000 · Registration
PTM040000 · Contributions
PTM050000 · Annual allowance
PTM060000 · Member benefits
PTM070000 · Death benefits
PTM100000 · Transfers
PTM110000 · International
PTM120000 · Investments
PTM130000 · Unauthorised payments
PTM140000 · Other authorised payments
PTM150000 · The scheme administrator
PTM160000 · Information and administration
PTM170001 · Lump Sum Allowance and Lump Sum and Death Benefit Allowance
PTM051400 · Annual allowance: essential principles: enhanced protection
PTM051500 · Annual Allowance: essential principles: undoing pension input amounts
PTM051600 · Annual allowance: essential principles: flexible drawdown
PTM054300 · Annual allowance: pension input amounts: carry forward from 2008-09, 2009-10, 2010-11
PTM055300 · Annual allowance: carry forward: from 2008-09, 2009-10, 2010-11
PTM074001 · Manual page test for draft
PTM080000 · The lifetime allowance and the lifetime allowance charge
PTM081000 · The lifetime allowance and the lifetime allowance charge: essential principles of the lifetime allowance
PTM082000 · The lifetime allowance and the lifetime allowance charge: reduced lifetime allowance
PTM083000 · The lifetime allowance and the lifetime allowance charge: the lifetime allowance charge overview
PTM084000 · The lifetime allowance and the lifetime allowance charge: lifetime allowance excess lump sum
PTM085000 · The lifetime allowance and the lifetime allowance charge: chargeable amount where the lifetime allowance is used up
PTM086000 · The lifetime allowance and the lifetime allowance charge: Liability for the lifetime allowance charge in the member’s lifetime
PTM087000 · The lifetime allowance and the lifetime allowance charge: liability for the lifetime allowance charge when the member has died
PTM088000 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events
PTM088100 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: benefit crystallisation events overview
PTM088200 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: performing the lifetime allowance test on a benefit crystallisation event (BCE)
PTM088300 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: pensions in payment on 6 April 2006
PTM088400 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: summary of the process for testing BCEs against the lifetime allowance during the member's lifetime
PTM088500 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: summary of the process for testing BCEs against the lifetime allowance when the member has died
PTM088600 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail
PTM088610 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail: BCE 1 designation of funds for drawdown pension during the member's lifetime
PTM088620 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail: BCE 2 entitlement to a scheme pension
PTM088630 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail: BCE 3 increase to a scheme pension in payment
PTM088640 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail: BCE 4 purchase of a lifetime annuity
PTM088650 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail: BCE 5, 5A and 5B age 75
PTM088670 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail: BCE 6 relevant lump sums
PTM088680 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail: BCE 7 relevant lump sum death benefits
PTM088690 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail: BCE 8 transfer to QROPS
PTM088700 · The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail: BCE 9 prescribed authorised member payments
PTM090000 · Protection from the lifetime allowance charge
PTM091000 · Protection from the lifetime allowance charge: essential principles
PTM091100 · Protection from the Lifetime Allowance charge: Changes to the Lifetime Allowance in the 2023-24 tax year
PTM092000 · Protection from the lifetime allowance charge: protecting pre-April 2006 pension rights: contents
PTM092100 · Protection from the lifetime allowance charge: protecting Pre-April 2006 pension rights: overview
PTM092200 · Protection from the lifetime allowance charge: Protecting Pre-April 2006 pension rights: divorce
PTM092300 · Protection from the lifetime allowance charge: protecting Pre-April 2006 pension rights: primary protection
PTM092400 · Protection from the lifetime allowance charge: protecting Pre-April 2006 pension rights: enhanced protection
PTM092410 · Protection from the lifetime allowance charge: protecting Pre-April 2006 pension rights: enhanced protection: overview
PTM092420 · Protection from the lifetime allowance charge: protecting pre April 2006 pension rights: enhanced protection: cessation
PTM092430 · Protection from the lifetime allowance charge: protecting pre April 2006 pension benefits: enhanced protection: relevant benefit accrual
PTM093000 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016
PTM093100 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016: essential principles
PTM093200 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016: applying for fixed protection or fixed protection 2014
PTM093210 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016: applying for fixed protection 2016 (FP 2016)
PTM093300 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016: arrangements in overseas pension schemes
PTM093400 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016: losing the protection
PTM093500 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016: benefit accrual
PTM093510 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016: benefit accrual: what is 'benefit accrual'?
PTM093520 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016: benefit accrual: defined benefits arrangements - aspects of ‘benefit accrual’
PTM093600 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016: the 'relevant percentage'
PTM093700 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016: testing for benefit accrual
PTM093800 · Protection from the lifetime allowance charge: fixed protection, fixed protection 2014 and fixed protection 2016: making contributions to an arrangement once a member has any of the protections
PTM094000 · Protection from the lifetime allowance charge: individual protections 2014 and 2016
PTM094100 · Protection from the lifetime allowance charge: individual protections 2014 and 2016: essential principles
PTM094200 · Protection from the lifetime allowance charge: individual protections 2014 and 2016: applying for individual protection 2014
PTM094210 · Protection from the lifetime allowance charge: individual protections 2014 and 2016: applying for individual protection 2016 (IP 2016)
PTM094300 · Protection from the lifetime allowance charge: individual protections 2014 and 2016: valuing pensions savings for individual protection 2014
PTM094310 · Protection from the lifetime allowance charge: individual protections 2014 and 2016: valuing pension savings for individual protection 2016
PTM094400 · Protection from the lifetime allowance charge: individual protections 2014 and 2016: pension debits
PTM094500 · Protection from the lifetime allowance charge: individual protections 2014 and 2016: examples of taking benefits with individual protection 2014
PTM094510 · Protection from the lifetime allowance charge: individual protections 2014 and 2016: examples of taking benefits with individual protection 2016
PTM095000 · Protection from the lifetime allowance charge: Lifetime allowance enhancement factors: content
PTM095100 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: overview
PTM095200 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: pension credit factor
PTM095300 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: Non-residence factor
PTM095310 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: Non-residence factor: basic principles
PTM095320 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The non-residence factor for cash balance arrangements
PTM095330 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The non-residence factor for other money purchase arrangements
PTM095340 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The non-residence factor for defined benefits arrangements
PTM095350 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The non-residence factor for hybrid arrangements
PTM095360 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: Notifications procedure for the non-residence factor
PTM095400 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The recognised overseas pension scheme transfer factor
PTM095410 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The recognised overseas scheme transfer factor
PTM095420 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The relevant relievable amount for a cash balance arrangement
PTM095430 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The relevant relievable amount for an other money purchase arrangement
PTM095440 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The relevant relievable amount for a defined benefits arrangement
PTM095450 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The relevant relievable amount for a hybrid arrangement
PTM095500 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: applying lifetime allowance enhancement factors
PTM095600 · Protection from the lifetime allowance charge: lifetime allowance enhancement factors: how to apply lifetime allowance enhancement factors at a BCE
PTM098000 · Protection from the lifetime allowance charge: late submission of notifications for protection from the lifetime allowance charge
PTM113410 · International: the lifetime allowance charge and non-UK schemes: essential principles
PTM113420 · International: UK tax charges on non UK schemes: the lifetime allowance charge and non UK schemes: relevant relieved amounts
PTM113430 · International: early election for a deemed BCE by relieved members
PTM172100 · Lump sum allowance and lump sum and death benefit allowance: Enhancement factors: Recognised overseas scheme transfer factor: Overview
PTM175200 · Protections

Pensions Tax Manual
Protection from the lifetime allowance charge: contents

PTM090000 | Protection from the lifetime allowance charge: contents

From HM Revenue & Customs · Pensions Tax Manual

This page has been archived.