PTM080000 - The lifetime allowance and the lifetime allowance charge: contents
Note: As of the 6 April 2023 there is no longer a lifetime allowance (LTA) charge. However, for the 2023-24 tax year the concept of lifetime allowance remains. You can read more about these changes at PTM091100.
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PTM081000Essential principles of the lifetime allowance
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PTM082000Reduced lifetime allowance
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PTM083000The lifetime allowance charge overview
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PTM084000Lifetime allowance excess lump sum
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PTM085000Chargeable amount where the lifetime allowance is used up
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PTM086000Liability for the lifetime allowance charge in the member's lifetime
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PTM087000Liability for the lifetime allowance charge when the member has died
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PTM088000Benefit crystallisation events: contents