| RPSM11105310 |
Liability for the lifetime allowance charge in the member’s lifetime (on any BCE other than BCE 7) |
| RPSM11105320 |
How the scheme administrator accounts for the lifetime allowance charge |
| RPSM11105330 |
Discharge of the scheme administrator’s liability where they have acted in good faith |
| RPSM11105340 |
Where the member fails to declare their available lifetime allowance |
| RPSM11105350 |
How the scheme administrator should distribute the assumed chargeable amount where the member fails to declare their available lifetime allowance |
| RPSM11105360 |
Where a lifetime allowance charge is deducted incorrectly |
| RPSM11105370 |
Notice provided to the member by the scheme administrator |
| RPSM11105380 |
The member’s liability to the lifetime allowance charge |
| RPSM11105390 |
Process revisited, focussing on the chargeable amount issues (BCE 1 to 6 and BCE 8) |
