RPSM15106000 - Technical Pages: Special annual allowance: Becoming entitled to benefits or member dies: Contents
This guidance only applies for the 2009-10 and 2010-11 tax years.
Becoming entitled to benefits under an arrangement or member dies: Contents
| RPSM15106010 | The special annual allowance may apply when benefits are taken or member dies |
| RPSM15106020 | Test against special annual allowance when benefits taken or member dies: Serious ill-health lump sum or member’s death |
| RPSM15106030 | Test against special annual allowance when benefits taken or member dies: Lump sum death benefits |
| RPSM15106040 | Test against special annual allowance when benefits taken: Example 1 |
| RPSM15106050 | Test against special annual allowance when benefits taken: Example 2 |
