Total amount of tax due at the relevant rate - special lump sum death benefits charge and serious ill-health lump sum charge

Where the lump sum is paid on or after 6 April 2015, the relevant rate is 45% for the special lump sum death benefits charge and the serious ill-health lump sum charge.

For further guidance on the special lump sum death benefits charge and the serious ill-health lump sum charge, please follow the Registered Pensions Schemes Manual link from the left hand menu.