RPSM11101000 - Technical Pages: Lifetime allowance: Level of lifetime allowance: Contents

Level of lifetime allowance: Contents

RPSM11101010The standard lifetime allowance
RPSM11101020Where the standard lifetime allowance does not apply
RPSM11101030Lifetime allowance enhancement factor due to pension credit rights
RPSM11101040Where a lifetime allowance enhancement factor arises in relation to a relevant overseas individual (after 5 April 2006)
RPSM11101050Where a lifetime allowance enhancement factor arises following a transfer from a recognised overseas pension scheme (after 5 April 2006)
RPSM11101060Lifetime allowance enhancement factor due to primary protection
RPSM11101070The eight lifetime allowance enhancement factors
RPSM11101080Notifying an entitlement to a lifetime allowance enhancement factor
RPSM11101090How the lifetime allowance enhancement factors work
RPSM11101100How a lifetime allowance enhancement factor is applied at a BCE
RPSM11101110Example of how a lifetime allowance enhancement factor is applied
RPSM11101120Where more than one lifetime allowance enhancement factor applies
RPSM11101130Where an individual acquires pension credit rights after 5 April 2006
RPSM11101140Calculating APC for the pension credit factor
RPSM11101150Where no lifetime allowance enhancement factor is given where an individual acquires pension credit rights on or after 6 April 2006
RPSM11101160Where an individual acquires pension credit rights before 6 April 2006
RPSM11101170Claims procedure for registering an entitlement to a pension credit factor or a pre-commencement pension credit factor
RPSM11101180Where an individual’s lifetime allowance level is reduced at a BCE
RPSM11101190Reduction in lifetime allowance if a member has a protected pension age
RPSM11101200Reduction in available lifetime allowance on a first BCE when there are pensions in payment that started before 6 April 2006