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PTM174000 | Transitional Rules for the tax year 2024-25: 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.

Contents8 entries

  1. PTM174100Lump sum and death benefit allowance: Transitional rules for the tax year 2024-25: Lump sum allowance availability
  2. PTM174200Lump sum allowance and lump sum death benefit allowance: Transitional rules for the tax year 2024-25: Lump sum and death benefit availability
  3. PTM174300Lump sum allowance and lump sum and death benefit allowance: Transitional rules for the tax year 2024-25: Transitional tax-free amount certificates
  4. PTM174400Lump sum allowance and lump sum and death benefit allowance: Transitional rules for the tax year 2024-25: Enhanced protection
  5. PTM174500Lump sum allowance and lump sum and death benefit allowance: Transitional rules for the tax year 2024-25: Primary protection
  6. PTM174600Lump sum allowance and lump sum and death benefit allowance: Transitional rules for the tax year 2024-25: Individual protection
  7. PTM174700Lump sum allowance and lump sum and death benefit allowance: Transitional rules for the tax year 2024-25: Fixed protection
  8. PTM174800Lump sum allowance and lump sum and death benefit allowance: Transitional rules for the tax year 2024-25: Statements