Amount of benefits crystallised

This is the amount of benefits crystalised under Benefit Crystallisation Events (BCEs) that have occurred between 6 April 2006 and 5 April 2014 and valued at 5 April 2014.

There are 11 BCEs and benefits are tested against the lifetime allowance whenever a BCE occurs.  For more information on BCEs follow the link below.

RPSM11102020 - The eleven benefit crystallisation events

For further information and examples of how to calculate Amount B see Chapter 3.3 of the following link.

Pensions: Individual Protection 2014