Policy paper
Income Tax: changes to the definition of serious ill health lump sums and medical evidence requirements
This tax information and impact note explains changes to the test for qualifying for a serious ill health lump sum and to the medical evidence that practitioners outside the UK can provide.
Documents
Details
This measure changes the test for qualifying for a serious ill health lump sum where a pension scheme member can reasonably be expected to live for less than 12 months.
It also allows supporting medical evidence to be provided by a member’s medical practitioner outside the UK if either:
- the member lives in the same country as the medical practitioner
- the pension scheme is established in that country