RPSM03307000 - Scheme Administrator Pages: Protecting pension rights from tax charges: Benefit payments – other forms of protection: Contents

Benefit payments – other forms of protection: Contents

RPSM03307010Protection from the lifetime allowance charge for death benefits
RPSM03307011Information requirements when paying lump sum benefits in respect of the death of a member with primary or enhanced protection
RPSM03307020Pension credit rights before 6 April 2006
RPSM03307021Information needed before crystallising benefits using an enhanced lifetime allowance due to pre 6 April 2006 pension credit rights
RPSM03307022Information to HMRC after paying benefits using an enhanced lifetime allowance due to pre 6 April 2006 pension credit rights
RPSM03307023Information to the member after paying benefits using an enhanced lifetime allowance due to pre 6 April 2006 pension credit rights
RPSM03307024Keeping records after paying benefits using an enhanced lifetime allowance due to pre 6 April 2006 pension credit rights
RPSM03307030Protection for taking benefits before normal pension age and the reduction in the lifetime allowance for individuals who have a right to take benefits before age 50
RPSM03307031How will I know if the member has a protected pension age?
RPSM03307032Conditions for paying benefits before normal minimum pension age
RPSM03307033Loss of protected pension age due to employment after taking benefits: protected pension below age 50
RPSM03307034Loss of protected pension age due to employment after taking benefits: protected pension ages in the range 50 to 54
RPSM03307035What happens to a member’s protected pension age if they transfer benefits out of the scheme?
RPSM03307036When will a member have a reduced lifetime allowance due to payment of benefits before normal minimum pension age?
RPSM03307037What information should be provided to the member when paying benefits before normal minimum pension age?
RPSM03307038What information should be provided to HMRC after paying benefits before normal minimum pension age?
RPSM03307039Keeping records after paying benefits using a protected pension age
RPSM03307040Protection concerning pensions under a 5 year guarantee
RPSM03307050Lump sum death benefit paid in respect of a member's death before 6 April 2006
RPSM03307060Lump sum paid in respect of a dependant’s death before 6 April 2006