Benefit crystallisation events

Breaching the lifetime allowance

Commentary – Gaines on Pension Tax 3.3.2

Pre-6 April 2006

Commentary – Gaines on Pension Tax 3.8

Relevant valuation factor

Commentary – Gaines on Pension Tax 3.3.1

Table of amounts crystallised

Commentary – Gaines on Pension Tax 3.3.1

Timing of

Commentary – Gaines on Pension Tax 3.3.2

Cumulative use of allowance

Commentary – Gaines on Pension Tax 3.6

Dissolution of marriage/civil partnership

Cash balance schemes

Commentary – Gaines on Pension Tax 3.13.3

Defined benefit schemes

Commentary – Gaines on Pension Tax 3.13.3

Generally

Commentary – Gaines on Pension Tax 3.10.2Gaines on Pension Tax 3.13.1

Money purchase schemes

Commentary – Gaines on Pension Tax 3.13.2

Drawdown pensions

Commentary – Gaines on Pension Tax 3.14

Enhancement

Claims

Commentary – Gaines on Pension Tax 9.2.1

Deadlines for claims

Commentary – Gaines on Pension Tax 9.2.4

Dissolution of marriage/civil partnership

Commentary – Gaines on Pension Tax 3.10.2

Outline

Commentary – Gaines on Pension Tax 3.10.1

Overseas enhancement factors

Commentary – Gaines on Pension Tax 3.10.4

Pre-commencement pension credit factor

Commentary – Gaines on Pension Tax 3.10.3

Primary protection factor

Commentary – Gaines on Pension Tax 3.10.5

Relevant overseas individual

Commentary – Gaines on Pension Tax 9.2.2

Secondments

Commentary – Gaines on Pension Tax 9.2.3

Excess funds

Commentary – Gaines on Pension Tax 3.2Gaines on Pension Tax 3.7

Fixed protection

Automatic enrolment

Commentary – Gaines on Pension Tax 3.12.4

Benefit accrual

Commentary – Gaines on Pension Tax 3.12.5

Decision whether to claim

Commentary – Gaines on Pension Tax 3.12.5

Losing

Commentary – Gaines on Pension Tax 3.12.2

Post-April 2014

Commentary – Gaines on Pension Tax 3.12.6

Reduction in lifetime allowance

Commentary – Gaines on Pension Tax 3.12.1

Transfer of rights

Commentary – Gaines on Pension Tax 3.12.3

History of and proposed future of

Commentary – Gaines on Pension Tax 3.2

Individual protection

Reduction in lifetime allowance

Commentary – Gaines on Pension Tax 3.12.1

Lump sums

Commentary – Gaines on Pension Tax 3.5Gaines on Pension Tax 7.9

Methodology

Commentary – Gaines on Pension Tax 3.2

Migrant member relief

– see Migrant member relief

Non-UK schemes

Commentary – Gaines on Pension Tax 9.7

Outline

Commentary – Gaines on Pension Tax 3.2

Overlap rules

Outline

Commentary – Gaines on Pension Tax 3.9.1

Planning for overlap

Commentary – Gaines on Pension Tax 3.9.2

Overseas pension schemes

Commentary – Gaines on Pension Tax 9.8

Overview

Commentary – Gaines on Pension Tax 3.1

Pension credit factor

Generally

Commentary – Gaines on Pension Tax 3.10.1

Pre-commencement

Commentary – Gaines on Pension Tax 3.10.3

Proposed reduction in

Commentary – Gaines on Pension Tax 3.2

Reaching 75 years of age

Commentary – Gaines on Pension Tax 3.7

Reduction of

Automatic enrolment and fixed protection

Commentary – Gaines on Pension Tax 3.12.4

Benefit accrual and loss of fixed protection

Commentary – Gaines on Pension Tax 3.12.5

Losing fixed protection

Commentary – Gaines on Pension Tax 3.12.2

Protecting against

Commentary – Gaines on Pension Tax 3.12.1

Special occupations

Commentary – Gaines on Pension Tax 3.11

Transfer of rights

Commentary – Gaines on Pension Tax 3.12.3

Relevant valuation factor

Commentary – Gaines on Pension Tax 3.3.1Gaines on Pension Tax 3.4

Retaining funds

Commentary – Gaines on Pension Tax 3.7

Transfers

Commentary – Gaines on Pension Tax 3.12.3

Transitional protection

Enhanced protection

Commentary – Gaines on Pension Tax 3.15.2Gaines on Pension Tax 11.5.1Gaines on Pension Tax 11.5.7

Exceeding the lifetime allowance

Commentary – Gaines on Pension Tax 3.15.3

Primary protection

Commentary – Gaines on Pension Tax 3.15.1Gaines on Pension Tax 11.3.2Gaines on Pension Tax 11.4

Scheme specific lump sum protection

Commentary – Gaines on Pension Tax 3.15.2

Special occupations

Commentary – Gaines on Pension Tax 3.15.2

Value of scheme pensions

Commentary – Gaines on Pension Tax 3.4