Lump Sum Allowance from 6 April 2024

26 April 2024

HMRC Pension Scheme Newsletter 159 - April 2024
HMRC’s April 2024 edition of the pension scheme newsletter

25 April 2024

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

19 April 2024

When to consider a Transitional Tax-Free Amount Certificate
TTFAC are only relevant where there will be a benefit to the member, deciding when to do the calculations is the first part and, in this bulletin, we consider this.

17 April 2024

The abolition of the lifetime allowance and pension death benefits from 6 April 2024
The lump sum and death benefit allowance and the taxation of pensions death benefits

10 April 2024

Tax rates and allowances in relation to pensions
Tax rates and allowances in relation to pensions for the 2024/25 tax year and for earlier tax years

08 April 2024

HMRC Pension Scheme Newsletter 158 - April 2024
HMRC's April 2024 edition of the pension scheme newsletter

04 April 2024

Transitional Tax-Free amount Certificates and pre-A-day pensions in payment - a clarification
The transitional calculation for pre-A-day pensions in payment

02 April 2024

HMRC Pension Scheme Newsletter 157 - March 2024
HMRC’s March 2024 edition of the pension scheme newsletter

22 March 2024

Transitional Tax-Free amount Certificate
Application, purpose and use of the Transitional Tax-Free Cash Certificate

11 March 2024

HMRC lifetime allowance guidance newsletter - March 2024
HMRC newsletter covering the abolition of the lifetime allowance from 6 April 2024

01 March 2024

Benefit Crystallisation Events - an overview
The remaining and new benefit crystallisation events

29 February 2024

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

23 February 2024

Techlink in Conversation Podcast - Episode 63 - Claire and Eddie discuss the lifetime allowance changes
Eddie Grant chats to Claire Trott, Technical Connection Director, to discuss the imminent lifetime allowance changes

15 February 2024

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

15 February 2024

HMRC lifetime allowance guidance newsletter - February 2024
HMRC newsletter covering the abolition of the lifetime allowance from 6 April 2024

12 February 2024

Valuing pre-2024 lump sums for LSA purposes
Using the standard valuation basis for pre-2024 lump sums for LSA calculations

02 February 2024

The abolition of the lifetime allowance from 6 April 2024 - an overview
How the new rules will limit tax-free lump sum payments in lifetime and on death