Section 205A & 206 - Serious ill health lump sum charge & Special lump sum death benefits charge

For further guidance on the special lump sum death benefits charge at 35%, the special lump sum death benefits charge at 55% and the serious ill-health lump sum charge, please follow the Registered Pensions Schemes Manual link from the left hand menu.

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.