Lump Sum Allowance from 6 April 2024

11 March 2025

Lump sum allowance, lump sum and death benefit allowance and non-UK pension schemes
The impact of the lump sum allowance and lump sum and death benefit allowance in respect of overseas pension schemes

24 January 2025

HMRC Pension Scheme Newsletter 166 - January 2025
HMRC’s January 2025 edition of the pension scheme newsletter

21 January 2025

Pension Commencement Lump Sum
How to calculate the maximum tax-free Pension Commencement Lump Sum (PCLS) entitlement

20 January 2025

Valuing pre-6 April 2024 lump sums for Lump Sum and Death Benefit Allowance purposes
Using the standard valuation basis for pre-6 April 2024 lump sums for Lump Sum and Death Benefit Allowance calculations

20 January 2025

Benefit Crystallisation Events - an overview
The remaining and new Benefit Crystallisation Events

17 January 2025

What is the Lump Sum and Death Benefit Allowance?
The Lump Sum and Death Benefit Allowance and how it restricts benefits

15 January 2025

What is the Lump Sum Allowance?
The Lump Sum Allowance and how it restricts benefits

15 January 2025

Valuing pre-6 April 2024 lump sums for Lump Sum Allowance purposes
Using the standard valuation basis for pre-6 April 2024 lump sums for Lump Sum Allowance calculations

06 January 2025

Transitional tax-free amount certificate
Application, purpose and use of the transitional tax-free cash certificate

11 December 2024

Standard lump sum allowance, lump sum and death benefit allowance and annual allowance
The amounts of lump sum allowance, lump sum and death benefit allowance and annual allowance set out by the Treasury

09 December 2024

Abolition of the lifetime allowance - everything now in order?
The revised legislation and guidance addressing the issues relating to the abolition of the lifetime allowance

06 December 2024

HMRC Pension Scheme Newsletter 165 - December 2024
HMRC’s December 2024 edition of the pension scheme newsletter

28 October 2024

HMRC Pension Scheme Newsletter 163 - October 2024
HMRC’s October 2024 edition of the pension scheme newsletter