RPSM11105200 - Technical Pages: Lifetime allowance: Where the lifetime allowance is used up: Chargeable amount: Contents
Chargeable amount: Contents
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The lump sum amount and retained amount |
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The basic amount and a scheme funded tax payment |
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The basic amount and scheme funded tax payment: scheme pensions |
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How to determine whether a scheme-funded tax payment has been made where dealing with an arising scheme pension entitlement |
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Example of the breakdown of a chargeable amount into the lump sum amount and the retained amount |
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Example showing where a scheme-funded tax payment is made in relation to an arising scheme pension entitlement |
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The chargeable amount and an unauthorised member payment |
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Whether amounts crystallising at the ten BCEs potentially fall within the lump sum amount or retained amount |
