RPSM09104900 - Technical pages: member benefits: lump sums: trivial commutation lump sum: contents

If the commutation period began before 27 March 2014, please refer to the archived version of this manual in The National Archives. http://webarchive.nationalarchives.gov.uk/20140504142140/http://www.hmrc.gov.uk/manuals/rpsmmanual/RPSM09104900.htm


RPSM09104905 Overview of commutation of benefit rights
RPSM09104910 When benefits may be commuted on grounds of triviality
RPSM09104920 What pension rights are measured against the commutation limit
RPSM09104930 What benefits may be commuted on the grounds of triviality?
RPSM09104940 Level of trivial commutation lump sum that may be paid
RPSM09104950 The nominated date for valuing pension rights and the commutation period
RPSM09104960 The 12 month commutation period
RPSM09104970 Conditions that must be met for a payment to be a trivial commutation lump sum
RPSM09104980 Valuing pension rights for trivial commutation purposes: relevant crystallised pension rights
RPSM09104990 Valuing relevant crystallised pension rights - crystallisation of benefits on or after 6 April 2006
RPSM09105030 Valuing pension rights: uncrystallised rights
RPSM09105040 Process the scheme administrator must go through before paying out a trivial commutation lump sum
RPSM09105050 Payment of a trivial commutation lump sum: example 1
RPSM09105060 Payment of a trivial commutation lump sum: example 2
RPSM09105070 Contributions or accrual after the nominated date
RPSM09105080 Taxation of a trivial commutation lump sum