{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-637S",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-637S.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/637S",
  "kind": "section",
  "number": "637S",
  "heading": "Availability of individual’s lump sum and death benefit allowance",
  "text": "(1) This section is about the availability of an individual’s lump sum and death benefit allowance on the occurrence of a relevant benefit crystallisation event (“the current event”).\n(2) In this section—\n(a) “relevant benefit crystallisation event”, in relation to an individual, means—\n(i) the individual becoming entitled to a relevant lump sum, or\n(ii) a person being paid a relevant lump sum death benefit in respect of the individual;\n(b) “relevant lump sum” means—\n(i) a pension commencement lump sum,\n(ii) a serious ill-health lump sum, or\n(iii) an uncrystallised funds pension lump sum;\n(c) “relevant lump sum death benefit” means any authorised lump sum death benefit other than—\n(i) a charity lump sum death benefit, or\n(ii) a trivial commutation lump sum death benefit.\n(3) If no relevant benefit crystallisation event has occurred in relation to the individual before the current event, the whole of the individual’s lump sum and death benefit allowance is available.\n(4) Otherwise, the amount of the individual’s lump sum and death benefit allowance that is available is—\n(a) so much of that allowance as is left after deducting the previously-used amount, or\n(b) if none is left after deducting that amount, nil.\n(5) For this purpose “the previously-used amount” is the aggregate of the non-taxable amounts in relation to each relevant benefit crystallisation event that has occurred in relation to the individual before the current event.\n(6) In subsection (5) “non-taxable amount”, in relation to a relevant benefit crystallisation event, means so much (if any) of the relevant lump sum, or relevant lump sum death benefit, to which the event relates as is not, by virtue of any provision of this Chapter, taxable pension income .\n(7) Where more than one relevant benefit crystallisation event within subsection (2)(a)(i) occurs in relation to an individual on the same day, it is for the individual to decide the order in which they are to be treated as occurring for the purposes of this section.\n(7A) The individual’s decision under subsection (7), so far as it relates to events that are relevant benefit crystallisation events for the purposes of section 637Q, must be consistent with the individual’s decision under subsection (6A) of that section.\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) A reference in this section to a relevant benefit crystallisation event is to a relevant benefit crystallisation event occurring on or after 6 April 2024.\n(10) For transitional provision under which the amount of an individual’s lump sum and death benefit allowance available on the occurrence of a relevant benefit crystallisation event may be reduced as a result of events occurring before 6 April 2024, see paragraph 126 of Schedule 9 to FA 2024.\n(11) For further transitional provision that may affect the operation of this section, see paragraph 20 of Schedule 36 to FA 2004 (pensions in payment before commencement of Part 4 of FA 2004).",
  "extent": "E+W+S+N.I.",
  "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. 637S(6) 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(6)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 637S(7A) inserted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(2)(6), 2(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 637S(8) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 3(6)(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 20B (as amended by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 8(10))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 9 Ch. 15A applied (with modifications) (for the tax year 2024-25 and subsequent tax years) by S.I. 2010/1187, regs. 5-11 (as amended by S.I. 2024/1012, regs. 1(2)(3), 27(9)(b); and (for the tax year 2024-25 and subsequent tax years) by S.I. 2026/698, regs. 1(2)(6), 15(3))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by S.I. 2006/572, art. 7 (as substituted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 25(3))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by S.I. 2010/1187, reg. 4 (as substituted by S.I. 2024/1012, regs. 1(2)(3), 27(3); and as amended (for the tax year 2024-25 and subsequent tax years) by S.I. 2026/698, regs. 1(2)(6), 15(2))"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Pt. 9 Ch. 15A applied (with modifications) (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 34A (as inserted by S.I. 2024/1167, regs. 1(2)(3), 3(9) (with reg. 6); and as amended (for the tax year 2024-25 and subsequent tax years) by S.I. 2026/698, regs. 1(2)(6), 5(12))"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Pt. 9 modified (for the tax year 2024-25 and subsequent tax years) by S.I. 2009/1171, reg. 5ZA (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 (S.I. 2024/1167), regs. 1(2)(3), 5(3) (with reg. 6))"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Pt. 9 Ch. 15A applied (with modifications) (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 paras. 12, 12A (as amended by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 8(4)(5))"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by S.I. 2006/575, reg. 42B (as substituted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 26(6))"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 20A (as amended by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 8(9))"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "Pt. 9 Ch. 15A modified (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 20E (as amended by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 8(13))"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "S. 637S applied (with modifications) (for the tax year 2024-25 and subsequent tax years) by 2004 c. 12, Sch. 36 para. 20(2) (as amended by Finance Act 2024 (c. 3), Sch. 9 paras. 77(4)(a), 124 (with Sch. 9 paras. 125-132)) (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 8(8)(c), 17)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/637S",
    "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."
}