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Contents

Official guidance
Pensions Tax Manual
  • 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
  1. Pensions Tax Manual
  2. Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The relevant relievable amount for a hybrid arrangement

PTM095450 | Protection from the lifetime allowance charge: lifetime allowance enhancement factors: The relevant relievable amount for a hybrid arrangement

From HM Revenue & Customs · Pensions Tax Manual

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