| RPSM09104905 |
Overview of commutation of trivial or small 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 in order for a trivial commutation lump sum to be paid |
| 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 |
| RPSM09105000 |
An example of valuing benefits that have been crystallised on or after 6 April 2006 |
| RPSM09105010 |
Valuing relevant crystallised pension rights that were in payment on 5 April 2006 for trivial commutation purposes |
| RPSM09105020 |
An example of valuing benefits that were in payment on 5 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 |
| RPSM09105085 |
Trivial commutation lump sums from 6 April 2011 |
