RPSM03105500 - Technical Pages: Protecting pension rights from tax charges: Lump sums: Scheme specific protection: Contents
Scheme specific protection of lump sum rights of more than 25% of uncrystallised pension rights: Contents
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Protecting lump sum rights that exceed 25% of uncrystallised pension rights |
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How scheme specific protection of lump sum rights of more than 25% works |
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Payment of a scheme specific protected pension commencement lump sum with a trivial lump sum |
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Protecting lump sum rights exceeding 25%: conditions |
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Transfers |
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Problems with making a block transfer to a scheme that already has protection of lump sums exceeding 25% for an individual |
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Valuation of lump sum rights |
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Valuing lump sum benefits exceeding 25%: single arrangement |
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Valuing lump sum benefits exceeding 25%: more than one arrangement or pension scheme and benefits within HMRC limits |
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Valuing lump sum benefits exceeding 25%: more than one arrangement or pension scheme and benefits more than HMRC limits |
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Valuing lump sum benefits exceeding 25%: lump sum benefits on 5 April 2006 exceed HMRC limits: example 1 |
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Example 2 of valuing lump sum benefits exceeding 25% where the lump sum benefits on 5 April 2006 exceed HMRC limits |
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Example of valuing lump sum benefits exceeding 25% where the lump sums on 5 April 2006 exceed HMRC limits and more than one employment |
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Example of valuing lump sum benefits exceeding 25%: pension benefits on 5 April 2006 exceed HMRC limits |
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How to pay protected lump sum benefits exceeding 25% |
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How to pay protected lump sum benefits exceeding 25%: examples for money purchase arrangements where the member has not been an active member of the scheme after 5 April 2006 |
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How to pay protected lump sum benefits exceeding 25%: example for money purchase arrangements where the member has been an active member of the scheme after 5 April 2006 |
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Example of how to pay protected lump sum benefits exceeding 25% where the member has protected lump sum rights under more than one scheme relating to the same employment |
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Example of payment from a defined benefits pension arrangement |
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How to pay protected lump sum benefits exceeding 25%: there is not enough available lifetime allowance: example |
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How to pay protected lump sum benefits exceeding 25% where there has been a partial transfer out of rights after 5 April 2006 |
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Example of how to pay a lump sum exceeding 25% where there has been a partial transfer out of rights after 5 April 2006 |
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Stand-alone lump sums |
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Transfers that cause the member to lose their right to payment of a stand-alone lump sum |
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Example of payment of a stand-alone lump sum under scheme specific lump sum protection |
