PTM170001 - Lump Sum Allowance and Lump Sum and Death Benefit Allowance: 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. PTM171000
    Lump sum allowance
  2. PTM172000
    Lump sum and death benefit allowance
  3. PTM173000
    Relevant benefit crystallisation events
  4. PTM174000
    Transitional Rules for the tax year 2024-25: Contents
  5. PTM175000
    Enhancement Factors: Contents
  6. PTM176000
    Protections: Contents
  7. PTM177000
    Pension commencement excess lump sums