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Knowledge Bank
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Pensions
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Pensions Simplification
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08: Death benefits before retirement
The maximum lump sum death benefit under the new pension rules is the lifetime allowance, i.e. £1.65 million in 2008/09 – normally free of all tax.
Contents
01: The new rules
02: Unchanged features
03: Annual allowance for contributions
04: Lifetime allowance
05: The new allowances
06: Tax-free lump sum
07: When you can retire
08: Death benefits before retirement
09: Income in retirement
10: Investment rules
11: Penalties for exceeding limits
12: Action checklist
Essential Guides
Pensions - the new tax rules
(319 kB)