Pensions tax: authorised pension payments | Practical Law

Pensions tax: authorised pension payments | Practical Law

This practice note examines the various pension benefits (including death benefits) that a registered pension scheme may provide as authorised payments. The note considers the rules relating to scheme pensions, lifetime annuities and drawdown pensions for both members and their dependants and other beneficiaries.

Pensions tax: authorised pension payments

Practical Law UK Practice Note 4-380-6324 (Approx. 37 pages)

Pensions tax: authorised pension payments

by Jonathan Sharp, Baker & McKenzie LLP and Practical Law Pensions
MaintainedEngland, Scotland, Wales
This practice note examines the various pension benefits (including death benefits) that a registered pension scheme may provide as authorised payments. The note considers the rules relating to scheme pensions, lifetime annuities and drawdown pensions for both members and their dependants and other beneficiaries.