RPSM03104050 - Technical Pages: Protecting pension rights from tax charges: Enhanced protection: Overview: Annual allowance charge

Protection from the annual allowance charge

Position for tax years 2006-7 to 2010-11 inclusive

Whilst enhanced protection remained valid, the provisions relating to the annual allowance charge didl not apply in relation to the individual for any completed tax year up to and including tax year 2010-11 during which enhanced protection is retained.

Position for tax years from 2011-12 onwards

For tax years from 2011-12 onwards, the provisions relating to the annual allowance charge apply in relation to the individual even though their enhanced protection remains valid

For more details about the annual allowance and the annual allowance charge see RPSM06100000.