RPSM12309030 - Scheme Administrator Pages: Information requirements and Administration: Information the scheme member is required to give to the scheme administrator: Enhanced lifetime allowance

Enhanced lifetime allowance, enhanced protection and fixed protection

A scheme member must give the scheme administrator the reference number which he received from HM Revenue & Customs under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 (SI 2006/131), if the member wishes to rely on entitlement to an enhanced lifetime allowance, enhanced protection or fixed protection in any of the following circumstances

• the registration of pension credits (section 220(5) Finance Act 2006) (see RPSM11101030)
• the individual is not a relevant UK individual (section 221(6) Finance Act 2006) (see RPSM11101040)
• a transfer from a recognised overseas pension scheme (section 224(9) Finance Act 2006) (see RPSM11101050)
• primary protection (paragraph 7(1)(b) of Schedule 36 Finance Act 2006) (see RPSM11101060)
• enhanced protection (paragraph 12(1) of Schedule 36 Finance Act 2006)
• pre-commencement pension credits (paragraph 18(6) of Schedule 36 Finance Act 2006) (see RPSM11101160)
• fixed protection effective from 6 April 2012 - see RPSM11101500.

Scheme administrators can also choose to ask members to give them a copy of the relevant protection certificate(s).