Impact assessment

Lifetime Allowance Protections and Enhancements

Screening Equality Impact Assessment for Lifetime Allowance Protections and Enhancements.

• From: HM Revenue & Customs
• Published: 2 September 2026

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Lifetime Protections and Enhancements - Screening Equality Impact Assessment

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HMRC carry out equality impact assessments as an important part of our framework to ensure that projects and schemes do not unlawfully discriminate against those customers with protected characteristics.

HMRC completed this equality impact assessment to demonstrate that equality considerations are key in decision-making processes.

Published 2 September 2026