RPSM03303000 - Scheme Administrator Pages: Protecting pension rights from tax charges: Benefit payments - enhanced protection: Contents
Benefit payments - enhanced protection: Contents
General |
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Information needed before benefits crystallise |
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Benefits crystallising before 6 April 2009 where the individual has not yet received their certificate |
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Where relevant benefit accrual will occur when benefit crystallise |
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What if the value of the member's current benefit crystallisation event plus previous benefit crystallisation events and pre-commencement pensions is less than the standard lifetime allowance? |
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What if the value of the member's current benefit crystallisation event plus previous benefit crystallisation events and pre-commencement pensions is greater than the standard lifetime allowance? |
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Lump sums |
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Payment of protected lump sums of more than £375,000 |
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Payment of stand-alone lump sums with enhanced protection |
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Information to HMRC after paying benefits |
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Information to members after paying benefits |
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What happens if the member provides incorrect information? |
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What records must be kept? |
