RPSM03100550 - Technical Pages: Protecting pension rights from tax charges: Notifying HMRC: Keeping documents

Requirement to keep supporting documentation

[Regs 11 & 13(3) The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 – SI 2006/131]

Copies of the valuation of scheme benefits should not be submitted with the notification form. However individuals must keep all documents relating to their successful notification of protection for six years following the day on which their complete notification is made to HMRC.

Individuals must keep a copy of the certificate issued by HMRC following their notification until no further benefit crystallisation events can occur in respect of their benefits.