RPSM03104065 - Technical Pages: Protecting pension rights from tax charges: Enhanced protection: Cessation: Contents

Cessation of enhanced protection: Contents

RPSM03104070Actions causing cessation of enhanced protection
RPSM03104080Cessation of enhanced protection - relevant benefit accrual
RPSM03104090Cessation of enhanced protection - permitted transfers
RPSM03104091Cessation of enhanced protection - permitted transfers to a defined benefits or cash balance arrangement
RPSM03104092Transfers that are not permitted transfers and will trigger loss of enhanced protection
RPSM03104095Setting up a new arrangement may cause loss of enhanced protection
RPSM03104096When setting up a new arrangement will not cause loss of enhanced protection
RPSM03104097Cessation of enhanced protection – impermissible transfers
RPSM03104100Consequences of cessation
RPSM03104110Consequences of cessation: example
RPSM03104120Notification of loss of enhanced protection to HMRC