| RPSM11105210 |
The lump sum amount and retained amount |
| RPSM11105220 |
The basic amount and a scheme funded tax payment |
| RPSM11105230 |
The basic amount and scheme funded tax payment: scheme pensions |
| RPSM11105240 |
How to determine whether a scheme-funded tax payment has been made where dealing with an arising scheme pension entitlement |
| RPSM11105250 |
Example of the breakdown of a chargeable amount into the lump sum amount and the retained amount |
| RPSM11105260 |
Example showing where a scheme-funded tax payment is made in relation to an arising scheme pension entitlement |
| RPSM11105270 |
The chargeable amount and an unauthorised member payment |
| RPSM11105280 |
Whether amounts crystallising at the eleven BCEs potentially fall within the lump sum amount or retained amount |