HM Revenue & Customs

Total value of the rights at benefit crystallisation

A benefit crystallisation event is a defined event, or occurrence, that triggers a test of the benefits that are 'crystallising' at that point against the individual's available lifetime allowance. Please see RPSM11104000 for further guidance on how to calculate the total value of the rights at benefit crystallisation.

Please enter in this field the value of the crystallised benefits less the amount of the lump sum benefit. The lump sum benefit should be entered into the next field.