– see also Termination payments

Armed forces early departure scheme

Authorised benefit payments

Administrative errors, small lump sum payments

Lifetime allowance

Refund of excess contributions

Relevant lump sums

Rules

Scheme administration payments

Short service

Small lump sums (small pots)

Trivial commutation

Uncrystallised funds pension lump sum

Winding-up

Authors

– see Authors

Capital or income receipt, assignment of future rent

Commencement of service contracts

Compensation

Loss of commission

Loss of rights under redundancy scheme

Compensation and damages

Death

Death benefits

Annuity protection

Charity, paid to

Defined benefit

Drawdown

Inheritance tax

Life cover

Pension protection

Rules

Trivial commutation

Types of

Uncrystallised

Doctors or dentists contribution refunds

Employees

Inducement or compensation

Withdrawal of cars

Exclusivity agreements

Finance leases

Golden handshakes

Golden hellos

– see Golden hellos

Inducement payments

Lifetime allowance

Long service awards

Matrimonial Causes Act 1973, orders for payments

Occupational pension schemes, non-approved schemes

Overseas pension schemes

Partnerships, annuities

Pension commencement

Age 75

Allocation to another arrangement

Applicable amount

Artificially high lump sums

Available amount

Defined benefits

Generally

Permitted maximum

Timing of

Pension schemes

Personal representatives for copyright etc.

Protected

Increases with the lifetime allowance

Member specific

Scheme specific

Transition

Types of

Recycling of

Recycling rule

Background

Conditions for

Costs of

Disclosure

Pre-planning

Redundancy payments

Refund of excess contributions

Registered pension schemes

Generally

Reinvestment

Release from onerous obligations

Retirement annuities

Retirement benefits

Rules

Salary in lieu of notice

Sale of income stream

Scheme administration payments

Definition

Employer payments

Futures and options, income from

Investment tax reliefs, extent of

Life assurance company funds

Member payments

Property investment limited liability partnerships

Shares in the sponsor

Stock lending fees

Trading

Underwriting commissions

Serious ill-health lump sum

Conditions to be met

Lifetime allowance

Pension age test

Reporting to HMRC

Tax charges

Using

Short service

Small lump sum payments

Administrative errors

Conditions for payment

Financial Services Compensation Scheme payments

Social security pensions

Superannuation

Tax-free

Termination payments

Trivial and small

Unauthorised payments

Assignment of rights

De-registration charge

Death benefits, increase in

Generally

Increases in benefits

Liability for tax charge

Scheme sanction charge

Scope of payment

Surcharge

Surrender of benefits

Tax charges

Unallocated contributions

Uncrystallised funds pension lump sum

Winding-up lump sum

Pension age test