HMRC: Help

Enhanced protection

Please tick the box to confirm you do not have enhanced protection from the lifetime allowance charge. If you have enhanced protection you cannot benefit from fixed protection 2014. As long as you have enhanced protection you will not be subject to a lifetime allowance charge, so it’s unlikely that you would benefit from giving it up for fixed protection 2014.

If you want to give up enhanced protection you can either:

email us – follow the link below to the Contact us webpage and under business & corporations select Pension schemes then select Pension scheme enquiries
send us a separate letter - for more information follow the link to the Pension savings and lifetime allowance protection webpage below

Pension savings and lifetime allowance protection