Section 206 - Special lump sum death benefits charge and serious ill-health lump sum charge

For further guidance on the special lump sum death benefits charge at 35% select the Registered Pensions Schemes Manual link in the left hand bar. Further guidance on the special lump sum death benefits charge at 55% and the serious ill-health lump sum charge can be found in the draft guidance published alongside the Finance Bill 2011.

You should select 'Yes' if the registered pension scheme has made any payments on which a special lump sum death benefits charge or a serious ill-health lump sum charge arose in the quarter.