RPSM03305010 - Scheme Administrator Pages: Protecting pension rights from tax charges: Benefit payments - primary protection: General

General

The following pages explain the steps that you, as scheme administrator, will need to take when establishing whether any tax charges are due at a particular benefit crystallisation event on or after 6 April 2006.

Each benefit crystallisation event should be dealt with separately and an individual's pension rights should be looked into again on each event. Information on the types of benefit crystallisation event can be found at RPSM11104000.

For instructions on how to value pension rights where an individual has primary protection, please refer to RPSM03101010 or RPSM03301000.

Detailed technical guidance on the lifetime allowance process can be found at RPSM11103000.