PTM073000 - Death benefits: lump sums: 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. PTM073010
    Tax on authorised lump sum death benefits paid on or after 6 April 2016
  2. PTM073100
    Defined benefits lump sum death benefit
  3. PTM073200
    Uncrystallised funds lump sum death benefit
  4. PTM073300
    Pension protection lump sum death benefit
  5. PTM073400
    Annuity protection lump sum death benefit
  6. PTM073500
    Drawdown pension fund lump sum death benefit
  7. PTM073600
    Flexi-access drawdown fund lump sum death benefit
  8. PTM073700
    Trivial commutation lump sum death benefit
  9. PTM073800
    Winding-up lump sum death benefit
  10. PTM073900
    Charity lump sum death benefit
  11. PTM074000
    Life cover lump sum