What’s enhanced protection?


This was introduced in 2006 for anyone who was over or could be over (or felt they could go over in the future) £1.5m in benefits. There is no limit to the fund value that a pension can increase to.

No lifetime allowance charge will occur providing, in most cases, no further contributions (defined benefit accrual within certain limits) are made into a pension scheme. Since 5 April 2009 no new enhanced protection applications can be made.

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