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PTM133000 | Unauthorised payments: deemed or specific situations that are unauthorised payments: contents

From HM Revenue & Customs · Pensions Tax Manual

Contents9 entries

  1. PTM133100Unauthorised payments: deemed or specific situations that are unauthorised payments: overview
  2. PTM133200Unauthorised payments: deemed or specific situations that are unauthorised payments: assignment of a member’s rights
  3. PTM133300Unauthorised payments: deemed or specific situations that are unauthorised payments: surrender of rights or benefits
  4. PTM133400Unauthorised payments: deemed or specific situations that are unauthorised payments: increase in rights of a connected person on death
  5. PTM133500Unauthorised payments: deemed or specific situations that are unauthorised payments: allocation of unallocated employer contributions
  6. PTM133600Unauthorised payments: deemed or specific situations that are unauthorised payments: limit on increase in benefits where a member and sponsoring employer are connected
  7. PTM133700Unauthorised payments: deemed or specific situations that are unauthorised payments: value shifting
  8. PTM133800Unauthorised payments: deemed or specific situations that are unauthorised payments: recycling of pension commencement lump sums: contents
  9. PTM133900Unauthorised payments: deemed or specific situations that are unauthorised payments: benefits in kind: contents