{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-637K",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-637K.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/637K",
  "kind": "section",
  "number": "637K",
  "heading": "Annuity protection lump sum death benefits",
  "text": "(1) Subject to subsections (2), (3) and (4), no liability to income tax arises on an annuity protection lump sum death benefit paid under a registered pension scheme.\n(2) If—\n(a) an annuity protection lump sum death benefit under a registered pension scheme is paid in respect of a member who, on death, is under 75, and\n(b) the lump sum exceeds the permitted maximum,\nsection 579A (pensions) applies to the excess as it applies to any pension under a registered pension scheme.\n(3) If an annuity protection lump sum death benefit under a registered pension scheme is paid—\n(a) in respect of a member who, on death, is 75 or over, and\n(b) to a qualifying person,\nsection 579A (pensions) applies to the lump sum as it applies to any pension under a registered pension scheme.\n(4) If an annuity protection lump sum death benefit under a registered pension scheme is paid—\n(a) in respect of a member who, on death, is 75 or over, and\n(b) to a non-qualifying person,\nthe lump sum is subject to income tax under section 206 of FA 2004 (special lump sum death benefits charge on scheme administrator) but not otherwise.\n(5) In this section—\n“non-qualifying person” has the same meaning as in section 206 of FA 2004;\n“the permitted maximum”, in relation to an annuity protection lump sum death benefit paid in respect of a member, means so much of the member’s lump sum and death benefit allowance as is available on the lump sum being paid (see section 637S);\n“qualifying person” means a person who is not a non-qualifying person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 9 Ch. 15A substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 41, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 637K(5) substituted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/637K",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}