RPSM15106030 - Technical Pages: Special annual allowance: Becoming entitled to benefits or member dies: Lump sum death benefits
This guidance only applies for the 2009-10 and 2010-11 tax years.
Test against special annual allowance where benefits taken or member dies: Lump sum death benefits
| [para 4 Sch 35 FA 09] |
A lump sum death benefit (to which the individual is not entitled) would not be caught by the special annual allowance (or the annual allowance).
The examples on RPSM15106040 and RPSM15106050 explain how pension input amounts are calculated when an individual becomes entitled to all benefits under an arrangement when neither ‘Condition A’ nor ‘Condition B’ applies (see RPSM15106010).
| Glossary (RPSM20000000) |
