Uncrystallised amount UK registered pension schemes

This is the value of uncrystallised pension savings in UK registered pension schemes at 5 April 2014.

The valuation method differs depending on the type of arrangement that your pension savings are in.

Your savings in a registered pension scheme could be in any or all of the following types of arrangement:

• other money purchase arrangements (that is money purchase arrangements that are not cash balance arrangements)
• cash balance arrangements (a form of money purchase arrangement)
• defined benefits arrangements
• hybrid arrangements

The value of your uncrystallised rights on 5 April 2014 will be the aggregate of the value of any cash held and the market value of the other assets such as property and shares held by the arrangement.

Any loans or other indebtedness should also be included in the calculation.

For further information and examples of how to calculate Amount C see Chapter 3.4 of the following link.

Pensions: Individual Protection 2014