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HMRC internal manual

Pensions Tax Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. PTM130000
  3. PTM133000

Unauthorised payments: deemed or specific situations that are unauthorised payments: contents

  1. PTM133100
    Overview
  2. PTM133200
    Assignments of a member’s rights or death benefits
  3. PTM133300
    Surrender of rights or benefits
  4. PTM133400
    Increase in rights of connected person on death
  5. PTM133500
    Allocation of unallocated employer contributions
  6. PTM133600
    Limit on increase in benefits where a member and sponsoring employer are connected
  7. PTM133700
    Value shifting
  8. PTM133800
    Recycling of pension commencement lump sums: contents
  9. PTM133900
    Benefits in kind: contents
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