Lifetime Allowance pre 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

06 February 2026

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

02 February 2026

Lifetime allowance charge
The tax consequences of exceeding the lifetime allowance. Note that the lifetime allowance tax charge was removed with effect from 6 April 2023, and the lifetime allowance itself was abolished from 6 April 2024

02 February 2026

Enhanced lifetime allowance
When enhancements to the standard lifetime allowance applied. Note that the lifetime allowance tax charge was removed with effect from 6 April 2023, and the lifetime allowance itself was abolished from 6 April 2024

02 February 2026

Lifetime allowance in operation
How the lifetime allowance operated in practice, including details of benefit crystallisation events. Note that the lifetime allowance tax charge was removed with effect from 6 April 2023, and the lifetime allowance itself was abolished from 6 April 2024

02 February 2026

Lifetime allowance calculations
The calculations required when there were benefit crystallisation events. Note that the lifetime allowance tax charge was removed with effect from 6 April 2023, and the lifetime allowance itself was abolished from 6 April 2024

02 February 2026

Lifetime allowance check
The lifetime allowance and its application. Note that the lifetime allowance tax charge was removed with effect from 6 April 2023, and the lifetime allowance itself was abolished from 6 April 2024

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

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