RPSM11105270 - Technical Pages: Lifetime allowance: Where the lifetime allowance is used up: Chargeable amount: Unauthorised member payments

The chargeable amount and an unauthorised member payment

If a potential chargeable amount is used in a manner that does not conform with the authorised payment rules then, whilst a lifetime allowance test is avoided, the resulting tax charges on any unauthorised member payment made is at least as great as the rates imposed through the lifetime allowance charge.

RPSM11102100 explains why this is the case.