PTM072400 - Death benefits: types of pension: beneficiary’s flexi-access drawdown from 6 April 2015: 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.

1. PTM072410

   Overview and changes from 6 April 2015
2. PTM072420

   A beneficiary's short-term annuity from 6 April 2015
3. PTM072430

   Where a beneficiary had not designated funds in an arrangement into a drawdown pension fund before 6 April 2015
4. PTM072440

   Where a dependant had designated funds in an arrangement into a dependant's flexible drawdown pension fund before 6 April 2015
5. PTM072450

   Where a dependant had designated funds in an arrangement into a dependant's capped drawdown pension fund before 6 April 2015