PTM174000 - Transitional Rules for the tax year 2024-25: 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. PTM174100

   Transitional rules: Lump sum allowance availability
2. PTM174200

   Transitional rules: Lump sum and death benefit availability
3. PTM174300

   Transitional tax-free amount certificates
4. PTM174400

   Transitional rules: Enhanced protection
5. PTM174500

   Transitional rules: Primary protection
6. PTM174600

   Transitional rules: Individual protection
7. PTM174700

   Transitional rules: Fixed protection
8. PTM174800

   Transitional rules: Statements