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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. NIM01000CO
  3. NIM02000
  4. NIM02700
  5. NIM02750

NIM02760 - Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - employer-financed retirement benefits schemes: payments out of such schemes: Contents

  1. NIM02765
    Overview
  2. NIM02766
    Pensions
  3. NIM02767
    Pensions: Pension rules 1 and 3
  4. NIM02768
    Pensions: pension rule 4
  5. NIM02769
    pension commencement lump sums
  6. NIM02770
    Pension commencement lump sums: amount that can be disregarded
  7. NIM02771
    Serious ill-health lump sums
  8. NIM02772
    payments under a pension sharing order or provision
  9. NIM02773
    Payments prescribed by regulations
  10. NIM02780
    Flowchart: first considerations
  11. NIM02781
    Flowchart: pensions
  12. NIM02782
    Flowchart: lump sums
  13. NIM02783
    Flowchart: pension commencement lump sums
  14. NIM02784
    Flowchart: serious ill-health lump sums
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