PTM073000 - Death benefits: lump sums: 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. PTM073010

   Tax on authorised lump sum death benefits paid on or after 6 April 2016
2. PTM073100

   Defined benefits lump sum death benefit
3. PTM073200

   Uncrystallised funds lump sum death benefit
4. PTM073300

   Pension protection lump sum death benefit
5. PTM073400

   Annuity protection lump sum death benefit
6. PTM073500

   Drawdown pension fund lump sum death benefit
7. PTM073600

   Flexi-access drawdown fund lump sum death benefit
8. PTM073700

   Trivial commutation lump sum death benefit
9. PTM073800

   Winding-up lump sum death benefit
10. PTM073900

    Charity lump sum death benefit
11. PTM074000

    Life cover lump sum