PTM063200 - Member benefits: lump sums: Pension commencement lump sum (PCLS): contents

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 . If you are looking for information about the principles of lifetime allowance and benefit crystallisation events please see these pages of .

  1. PTM063210
    Payments
  2. PTM063220
    Conditions and entitlement
  3. PTM063230
    General limits information
  4. PTM063240
    Applicable amount
  5. PTM063250
    Available portion
  6. PTM063260
    Excess lump sums paid to member in error
  7. PTM063270
    Payment of pension commencement lump sum after death