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ARTICLE · 26 AUGUST 2011

Fixed Protection Regulations Issued

Charles Russell Speechlys LLP
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The Registered Pension Scheme (Lifetime Allowance Transitional Protection) Regulations 2011 were issued on 20 July and came into force on 11 August.

United KingdomEmployment and HR
Caoimhe O'Neill
Caoimhe O'Neill
Michael Jones
Michael Jones

The Registered Pension Scheme (Lifetime Allowance Transitional Protection) Regulations 2011 were issued on 20 July and came into force on 11 August.

Under these regulations an individual can apply to have the current lifetime allowance of £1.8 million applied to him/her instead of the new lifetime limit of £.15 million. To do so, the individual must apply for a certificate from HMRC on or before 5 April 2012. The regulations set out the information that such an application must contain.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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