{
 "id": "pension_lump_sum_allowances",
 "name": "Pension lump sum allowances (post-LTA)",
 "category": "pensions",
 "value": "Lump Sum Allowance \u00a3268,275 \u00b7 Lump Sum & Death Benefit Allowance \u00a31,073,100",
 "unit": "lifetime",
 "valid_from": "2024-04-06",
 "valid_to": null,
 "source_url": "https://www.gov.uk/tax-on-your-private-pension/lump-sum-allowance",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Regime replacing the abolished Lifetime Allowance. Protected allowances can give higher amounts.",
 "history": [
  "Lifetime Allowance \u00a31,073,100 before 2024-04-06"
 ]
}