RPSM03201000 - Member Pages: Protecting pension rights from tax charges: Types of protection available: Contents

Types of protection available: Contents

RPSM03201010Types of protection from the lifetime allowance charge and other protection
RPSM03201020What is primary protection?
RPSM03201021Can the level of primary protection change?
RPSM03201030What is enhanced protection?
RPSM03201031Conditions for keeping enhanced protection - accrual of benefits after 5 April 2006 is limited
RPSM03201032What happens if I lose or give up enhanced protection?
RPSM03201040Lump sum rights exceed £375,000 on 5 April 2006 and you are registering for primary protection and/or enhanced protection
RPSM03201041Protection of lump sum rights of more than £375,000 with primary protection
RPSM03201042Protection of lump sum rights of more than £375,000 with enhanced protection
RPSM03201050Pension credit rights before 6 April 2006 and protection from the lifetime allowance charge
RPSM03201060Lump sums which are more than 25% of the value of the pension and lump sum benefit coming into payment
RPSM03201061The maximum lump sum that can be paid under scheme specific protection of lump sum rights of more than 25%
RPSM03201070I am in receipt of a pension from my tax approved pension scheme that has a 5-year guarantee. Will this be affected by the new pension rules?
RPSM03201080Taking a pension before normal minimum pension age
RPSM03201081Conditions for taking benefits before normal minimum pension age
RPSM03201082I have a protected pension age of less than 50, what restrictions are there on employment after I have taken benefits?
RPSM03201083I have a protected pension age in the range 50 – 54, what restrictions are there on employment after I have taken benefits?
RPSM03201090I have primary protection what happens if I die before I have used up my lifetime allowance?
RPSM03201100I have enhanced protection what death benefits are permitted?
RPSM03201110What happens if I die whilst I still have enhanced protection and have a right to death benefits before 6 April 2006?