Lump Sum Allowance from 6 April 2024

25 February 2026

Fixed and individual protection - in detail
Fixed protection 2012, 2014 and 2016 and individual protection 2014 and 2016

25 February 2026

Enhanced protection - in detail
How enhanced protection works

24 February 2026

Primary protection - in detail
How pension benefits were valued at 5 April 2006 and how primary protection works

24 February 2026

Transitional protection - an introduction
All available transitional protections

10 February 2026

Pension death benefits - what you need to know
The taxation of pension death benefits

06 February 2026

Transitional protection - what you need to know
The possible LTA protections

18 December 2025

Lump sum allowance, lump sum and death benefit allowance and non-UK pension schemes
The impact of the lump sum allowance and lump sum and death benefit allowance in respect of overseas pension schemes

03 December 2025

Benefit Crystallisation Events - an overview
The remaining and new Benefit Crystallisation Events

03 December 2025

Valuing pre-6 April 2024 lump sums for Lump Sum and Death Benefit Allowance purposes
Using the standard valuation basis for pre-6 April 2024 lump sums for Lump Sum and Death Benefit Allowance calculations

02 December 2025

What is the Lump Sum Allowance?
The Lump Sum Allowance and how it restricts benefits

02 December 2025

What is the Lump Sum and Death Benefit Allowance?
The Lump Sum and Death Benefit Allowance and how it restricts benefits

27 November 2025

Valuing pre-6 April 2024 lump sums for Lump Sum Allowance purposes
Using the standard valuation basis for pre-6 April 2024 lump sums for Lump Sum Allowance calculations

27 November 2025

Transitional tax-free amount certificate
Application, purpose and use of the transitional tax-free cash certificate

30 October 2025

Pension Commencement Lump Sum
How to calculate the maximum tax-free Pension Commencement Lump Sum (PCLS) entitlement

29 October 2025

Protected pension lump sum rights - primary or enhanced protection - what you need to know
How the lump sum is calculated with primary protection and how the entitlement is calculated with enhanced protection

28 October 2025

Scheme specific tax-free cash protection
How the lump sum entitlement was valued at A-day and how it is valued when benefits are taken

22 October 2025

Inheritance tax planning and pension flexibility
The taxation of money purchase death benefits, who can receive death benefits, inheritance tax and the interaction with By-Pass Trusts

26 September 2025

Pension death benefits
What benefits can be paid on death before and after benefits have been crystallised, based on rules currently in force

24 September 2025

Scheme specific tax-free cash protection and the order of planning
Why, for those with substantial pension funds, protected tax-free cash can be even more advantageous than it first appears