Benefit crystallisation event occurred relating to a member and the amount crystallised exceeds the standard lifetime allowance or together with other amounts crystallised exceeds the standard lifetime allowance and the member relied on either an enhanced lifetime allowance, enhanced protection or fixed protection to reduce or eliminate liability to the lifetime allowance charge.

For further guidance on the lifetime allowance charge, please follow the Registered Pensions Schemes Manual link from the left hand menu and refer to RPSM11105200.

You should select 'Yes' if a lifetime allowance charge arose in the quarter in relation to a member of the registered pension scheme.