PTM174000 - Transitional Rules for the tax year 2024-25: 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. PTM174100
    Transitional rules: Lump sum allowance availability
  2. PTM174200
    Transitional rules: Lump sum and death benefit availability
  3. PTM174300
    Transitional tax-free amount certificates
  4. PTM174400
    Transitional rules: Enhanced protection
  5. PTM174500
    Transitional rules: Primary protection
  6. PTM174600
    Transitional rules: Individual protection
  7. PTM174700
    Transitional rules: Fixed protection
  8. PTM174800
    Transitional rules: Statements