RPSM09100100 - Technical Pages: Member benefits: Overview: Payments: Contents

RPSM09100110An authorised and unauthorised member payment
RPSM09100120An authorised member payment
RPSM09100130An unauthorised member payment
RPSM09100140The pension rules and lump sum rule
RPSM09100150Payments to a sponsoring employer
RPSM09100160Payments covered by the legislation
RPSM09100170Other transactions regarded as payments - assignment
RPSM09100171Assignment of death benefits
RPSM09100172Surrender
RPSM09100173Increase in rights of connected person on death
RPSM09100174Allocation of unallocated employer contributions
RPSM09100175Limit on increase in benefits
RPSM09100176Increase in rights arising after death from alternatively secured pension fund
RPSM09100177Retirement-benefit activities compliance exercise
RPSM09100180Taxation of authorised and unauthorised member payments
RPSM09100190Taxation of unauthorised payments: the scheme sanction charge