PTM170001 - Lump Sum Allowance and Lump Sum and Death Benefit Allowance: 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.
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PTM171000Lump sum allowance
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PTM172000Lump sum and death benefit allowance
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PTM173000Relevant benefit crystallisation events
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PTM174000Transitional Rules for the tax year 2024-25: Contents
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PTM175000Enhancement Factors: Contents
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PTM176000Protections: Contents
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PTM177000Pension commencement excess lump sums