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HMRC internal manual

Pensions Tax Manual

From:
HM Revenue & Customs
Published
27 March 2015
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. PTM060000

PTM062700 - Member benefits: pensions: drawdown pension rules applying from 6 April 2015 - 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 The National Archives. If you are looking for information about the principles of lifetime allowance and benefit crystallisation events please see these pages of The National Archives.

  1. PTM062701
    Overview of drawdown pension rules applying from 6 April 2015
  2. PTM062710
    Drawdown pension: changes from 6 April 2015
  3. PTM062720
    A short-term annuity from 6 April 2015
  4. PTM062730
    Flexi-access drawdown fund: where member had not designated funds in an arrangement into a drawdown pension fund before 6 April 2015
  5. PTM062740
    Flexi-access drawdown fund: where member had designated funds in an arrangement into a flexible drawdown pension fund before 6 April 2015
  6. PTM062750
    Flexi-access drawdown fund: where member had designated funds in an arrangement into a capped drawdown pension fund before 6 April 2015

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