Retirement benefits
Technical Guide the facts
- Tax-free cash and the 'lump sum allowance' (LSA)
- Scheme specific tax-free cash protection
- Fixed protection
- Uncrystallised funds pension lump sums (UFPLS)
- Lifetime allowance (for historic reference)
- Enhanced protection
- Triviality and commuting small pensions for cash
- Primary protection
- Pension age
- Pensions and ill-health
CII/PFS accredited CPD learning that helps take your business forward
Thought Leadership our insights on current topics
- Do your clients need to take action before the LTA goes in April?
- The Finance Bill reveals how tax-free cash usage will be tracked from April 2024
- Transitional tax-free amount certificates (TTFACs) - who will and won’t need them
- Pension withdrawals and the emergency tax headache
- Spring Budget 2023 pension changes - what advisers are asking
- Debunking the myths on the best way to take tax free cash
- The Finance Bill details LTA changes for 2023/24
- Removal of the lifetime allowance – what we know so far
- Minimum pension age rise confirmed - what does this mean for advice?
- Does it make sense to gift surplus pension income?