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Check what you need to do when taking lump sums so you know what's tax-free.
Find out what to do when investors want to close or cancel their Lifetime ISA.
Lifetime allowance (LTA) newsletter published by HMRC in March 2024 to update stakeholders on the latest news for pension schemes.
Find out about transferring Lifetime ISAs to a new Lifetime ISA manager or another type of ISA.
This measure ensures that no-one will face a Lifetime Allowance charge from April 2023. It increases the Annual Allowance, Money Purchase Annual Allowance, Tapered Annual Allowance, and the adjusted income for the Tapered Annual Allowance.
If you're a Lifetime ISA manager, find out when you need to calculate withdrawal charges, how much it will be and what happens if an investor appeals a charge.
Use form APSS202 to tell HMRC of your intention to rely on an international Enhanced Lump Sum and Death Benefit Allowance.
Find information for Lifetime ISA managers making withdrawals for a first time residential purchase.
Find out about the temporary reduction in the Lifetime ISA (LISA) withdrawal charge from 6 March 2020 to 5 April 2021
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
Use form APSS209 if you're a pension scheme administrator to request details of an individual's Lifetime Allowance Certificate.
What you need to do if your member has protected their allowances and this entitles them to both a higher lump sum allowance and lump sum death benefit allowance.
Types of ISA available, the tax-free ISA allowance, withdrawing money and transferring ISAs
Use this guidance to find out what you need to provide and how to make a return of information.
Lifetime allowance newsletter published by HMRC in December 2023 to update stakeholders on the latest news for pension schemes.
Don’t include personal or financial information like your National Insurance number or credit card details.
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