| [Reg 5 and 6, The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 SI2006 No. 131] |
In order for the
pension credit factor to be applied in the
circumstances set out in
RPSM11101130 to
RPSM11101160 regulation 6 of The
Pension Schemes (Enhanced Lifetime Allowance) Regulations requires
an individual to notify HMRC of a claim no later than five years
after 31 January following the tax year when the relevant
pension sharing order or provision took effect.
HMRC will issue the claimant with a certificate confirming
the level of pension credit factor they are entitled to.
The same process is used where dealing with a claim for a
pre-commencement pension credit factor, but the deadline here is 5
April 2009. The process involved here is explained in more detail
in
RPSM03108030.
| Glossary ( RPSM20000000) |
