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Guidance

Check the protected allowances on your pension savings

Check and amend your pension lifetime allowance protection.

Updates to this page

From:
HM Revenue & Customs
Published:
6 April 2016
Last updated:
17 November 2025
Show all updates

  1. The link text has been changed from check your existing protection to check your existing pension because the service name has changed.

  2. Information on applying for individual protection 2016 and fixed protection 2016 has been removed.

  3. Amended information on the deadlines for applying for fixed protection 2016 and individual protection 2016.

  4. Information about applying for fixed protection 2016 or individual protection 2016 after the public service pensions remedy has been added.

  5. Information about pensions lifetime allowance protection and what to do if you lose your protection has been updated.

  6. The section 'If you’ve lost protection' has been added.

  7. A link has been added to sections 'Apply for individual protection 2016' and 'After you’ve applied' to give guidance on what to do if you lose your lifetime allowance protection. The section 'If you've lost protection' has been removed.

  8. The lifetime allowance stays at £1,073,100 for 2021 to 2022.

  9. The lifetime allowance has increased from £1,055,000 to £1,073,100 from 6 April 2020.

  10. The current standard lifetime allowance has been change from £1,030,000 to £1,055,000.

  11. Rates, allowances and duties have been updated for the tax year 2018 to 2019.

  12. This guidance has been updated with information about lifetime allowance protection reference numbers.

  13. References to the individual protection 2014 (IP2014) have been removed as the deadline for applying for this protection closed on 5 April 2017.

  14. The section on how and when to report a change has been amended.

  15. This guidance has been updated to reflect the new online service for members to protect their lifetime allowance from the 2014 and 2016 reduction.

  16. First published.

The lifetime allowance was abolished with effect from 6 April 2024. Read the previous rates of standard lifetime allowance.

If you hold a protected allowance you can sign in to check your existing pension. If you do not already have sign in details, you’ll be able to create them.

Report a change to your pension

Changes in your pension can affect if you can keep your individual protection for 2014 and 2016. You should tell HMRC in writing if:

  • the amount of your pension breakdown changes for individual protection 2014 or 2016
  • you need to add or change a pension debit because you receive a discharge notice as a result of a pension sharing order — you must tell us within 60 days of the pension debit

If you’ve protected your pension savings online, you’ll be able to amend your protections yourself. For example, if you made mistakes with the values when you applied, or if you have pension debits which affect the amount you’re protected by.

You need to sign in to amend your protections and select the ‘pensions’ option. You’ll need the sign in details you used when you applied.

If you did not protect your pension savings online, you should tell HMRC in writing about these changes. HMRC will write to you to let you know how it affects your protection.

If you’ve lost protection

There are certain conditions that you’ll need to meet in order to rely on your protection if you hold:

  • enhanced protection
  • fixed protection
  • fixed protection 2014
  • fixed protection 2016

If you do not meet these conditions, you may lose your protection and will need to tell HMRC in writing.

Apply for protection after the public service pensions remedy (also known as McCloud)

If you were a member of a public service pension scheme between 1 April 2015 and 31 March 2022, following the public service pensions remedy you may be eligible to apply for either:

  • fixed protection 2016
  • individual protection 2016

If you think you’re eligible, write to HMRC to apply at:

Pension Schemes Services
HM Revenue and Customs
BX9 1GH

You must include:

  • the type of protection you’re applying for
  • that you’re applying as a result of the public service pensions remedy
  • your National Insurance number
  • your contact details

Once we have received your letter, we will write to you to let you know the next steps, or to ask for any additional information we need to process your application.

Taking money from your pension scheme

If you applied for protected allowances through the online service you will have 2 reference numbers. These are your:

  • protection notification number
  • scheme administrator reference

You’ll need to give these reference numbers to your scheme administrator when you decide to take money from your pension schemes, to show that you have a protected allowance.

Your protection notification number will be shown as:

  • 8 characters with a mix of digits and letters, for example A012345A for enhanced protection, primary protection, fixed protection, fixed protection 2014 and some individual protection 2014

  • IP14 followed by 10 digits and 1 letter for individual protection 2014, for example IP141234567890A

  • FP16 followed by 10 digits and 1 letter for fixed protection 2016, for example FP161234567890A

  • IP16 followed by 10 digits and 1 letter for individual protection 2016, for example IP161234567890B

Your scheme administrator reference will be shown as PSA followed by 8 digits and 1 letter.

In most cases, you can find these reference numbers online, even if you did not apply for protected allowances online.

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