RPSM04101080 - Technical Pages:
Taxation: Authorised member payments: Taxable lump sums
Authorised lump sums that are taxable
| [s205, 206 & 215] [s636B & 636C ITEPA
2003] |
The following lump sums are taxable
- a
short service refund lump sum, see
RPSM04101090,
- a
pension protection lump sum death benefit, see
RPSM04101110,
- an
annuity protection lump sum death benefit, see
RPSM04101110,
- an
unsecured pension fund lump sum death benefit, see
RPSM04101110,
- a
lifetime allowance excess lump sum, see
RPSM09105230,
- a
trivial commutation lump sum see
RPSM04101130,
- a
winding up lump sum see
RPSM04101130,
- a payment of commuted equivalent pension
benefits, see page
RPSM04101130,
- a
trivial commutation lump sum death benefit, see
RPSM04101140, and
- a
winding up lump sum death benefit, see
RPSM04101140.