HMRC Lifetime Allowance Protection – online member service

Members usually pay tax if their pension pots are worth more than the Lifetime Allowance. The allowance is currently £1 million. While the majority of members of the Local Government Pension Scheme will be unaffected, those members that are may be able to apply for protections and an online facility to register for Fixed Protection 2016 and Individual Protection 2016 is now open for individuals to access.

A summary of the various HMRC Lifetime Allowance protections, along with links to the online registration site and details of the information required to register can be found at:

The option to apply for Individual Protection 2014 (which is available for anyone whose total benefits as at 5 April 2014 had a HMRC value in excess of £1.5m) remains open until 5 April 2017. From now on, this protection must also be registered via the new online service (accessible through the above link). The issue of pension tax is potentially a significant one for individual members and, following some of the changes made by Government, does not exclusively affect the highest earners.

General information for members about the Lifetime Allowance (and the Annual Allowance) can be found at:


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