What’s transitional protection?


When the lifetime allowance was introduced in 2006 and in subsequent years when it has been reduced, following pension reforms, those with benefits valued in excess of the lifetime allowance have been able to apply for various types of ‘protection’ to protect the value of benefits they have built up (and future benefits that may accrue) from tax charges.

These protections include:

  • primary protection
  • enhanced protection
  • fixed protection
  • individual protection.



For more information see www.gov.uk/guidance/pension-schemes-protect-your-lifetime-allowance.

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