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PTM170001 | Lump Sum Allowance and Lump Sum and Death Benefit Allowance: 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.

Contents10 entries

  1. PTM171000Lump sum allowance and lump sum and death benefit allowance: lump sum allowance
  2. PTM172000Lump sum allowance and lump sum and death benefit allowance: Lump sum and death benefit allowance
  3. PTM173000Lump sum allowance and lump sum and death benefit allowance: Relevant benefit crystallisation events
  4. PTM174000Transitional Rules for the tax year 2024-25: Contents
  5. PTM175000Enhancement Factors: Contents
  6. PTM176000Protections: Contents
  7. PTM177000Lump sum and lump sum and death benefit allowance: Pension commencement excess lump sums
  8. PTM175300Non-residence Factor: Contents
  9. PTM175400Lump sum allowance and lump sum and death benefit allowance: Enhancement factors: Pensions credit factor
  10. PTM175500Lump sum allowance and lump sum and death benefit allowance: Enhancement factors: Applying enhancement factors at relevant benefit crystallisation events