Pensions tax: authorised lump-sum payments

This practice note examines the various lump-sum benefits that registered pension schemes can provide as authorised payments. Among other areas, the note covers the rules relating to payment of pension commencement lump sums (including a checklist of qualifying criteria), trivial commutation and small lump sums, and uncrystallised funds pension lump sums, as well as the various forms of lump-sum death benefit payable after a member has died.

Jonathan Sharp, Baker & McKenzie LLP and Practical Law Pensions


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