Since the abolition of the lifetime allowance there are only 2 relevant benefit crystallisation events that can happen on after an individual’s 75th birthday
An individual becoming entitled to:
a pension commencement lump sum, or
an uncrystallised funds pension lump sum
It is only the tax-free element of the uncrystallised funds pension lump sum that counts against the lump sum allowance and the lump sum and death benefit allowance.