RPSM03100030 - Technical Pages: Protecting pre 6/4/06 pension rights from tax charges: Overview: Lifetime allowance

Protection from the lifetime allowance charge for benefits built up before 6 April 2006

Protection from the lifetime allowance charge for benefits built up before 6 April 2006 will be available in two forms: Enhanced and Primary. (These are described in detail in RPSM03100040 and RPSM03100050).

An individual may choose the form of protection which best suits their personal circumstances. The choice is

• enhanced protection,
• primary protection,
• enhanced protection with primary protection,
• no protection.