RPSM03100000 - Technical Pages: Protecting pre 6/4/06 pension rights from tax charges: Contents
This chapter only deals with protection from the lifetime allowance charge for pension rights built up before 6 April 2006. It does not cover fixed protection introduced by Finance Act 2011 which only applies from 6 April 2012. For guidance on fixed protection see RPSM11101500.
Protecting pension rights built up before 6 April 2006 from tax charges: Contents
| RPSM03100010 | Overview |
| RPSM03100500 | Notifying HMRC of reliance on protection for benefits built up before 6 April 2006 |
| RPSM03101000 | Valuing pension rights at 5 April 2006 |
| RPSM03102000 | Primary protection |
| RPSM03103000 | Pension debits |
| RPSM03104000 | Enhanced protection |
| RPSM03105000 | Protection of lump sum rights |
| RPSM03106000 | Taking benefits before normal minimum pension age |
| RPSM03107000 | Lump sum death benefit guarantees |
| RPSM03108000 | Pension credit rights acquired before 6 April 2006 |
| RPSM03109000 | Death benefits |
| RPSM03110000 | Retained benefit practice before 6 April 2006 |
| RPSM03111000 | Pipeline lump sum payments |
