PSI8.1.4 - Lump Sum Benefits and Communication: Maximum Lump Sum Benefits - Lump Sum Benefits Include All Non-pension

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

As well as the lump sum cash payment on retirement all other types of non-pension benefits provided under approved or relevant statutory schemes must be aggregated for maximum limit purposes. An example is the cost of continued life cover - see Part 6, Section 2.

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