We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Check what you need to do when taking lump sums so you know what's tax free.
If you’re a legal representative, find out the information you need to tell HMRC to calculate the lump sum death benefit charge.
How to claim back tax that HMRC owes you on a small pension lump sum that you've received in the current tax year (P53).
How to deal with lump sum death benefit payments and what tax to deduct.
Use form APSS202 to amend an existing notification to rely on an international Enhanced Lump Sum and Death Benefit Allowance.
Find out if you need to repay your lump sum payment from the Lump Sum Exit Scheme when you apply for CSHT.
How to claim a refund in the current tax year on a pension death benefit lump sum payment you recently had which used up all your funds.
You can take different tax-free lump sums from your pension pot depending on the type of protected allowances you hold.
How to claim a refund in the current tax year on a pension death benefit lump sum payment if you've stopped working.
Use postal form APSS201 to amend an existing notification to rely on pre-commencement pension credits or pension credits from previously crystallised rights.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).