There is no basis for enhanced protection. This is because the individual has been an active member of a registered pension scheme since 5 April 2006/the individual has surrendered their excess rights.
To notify enhanced protection:
a)You must not have been an 'active' member of a registered pension scheme at any time after 5 April 2006.
You are considered to be an 'active' member of a registered pension scheme when -
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Relevant benefit accrual occurs under any of your arrangements in a registered pension scheme. Relevant benefit accrual occurs in different ways depending on whether the arrangement under which your benefits are being provided is a money purchase arrangement or a defined benefit or cash balance arrangement.
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A transfer is made from any of your arrangements in a registered pension scheme and that transfer is not a permitted transfer
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You set up a new arrangement under a registered pension scheme otherwise than to receive a 'permitted transfer'.
b) The value of your uncrystallised pension rights on 5 April 2006 must not be excessive. Any such excess rights must be surrendered before you can notify enhanced protection.
For further guidance on relevant benefit accrual, permitted transfers and the limit on protected pension rights refer to the Registered Pension Schemes Manual pages RPSM03104080, RPSM03104090 and RPSM03104030 respectively. The Registered Pension Schemes Manual can be accessed using the link in the left hand side bar.
