Impact assessment

Lifetime Protections and Enhancements - Screening Equality Impact Assessment

Published 2 September 2026

Project objectives

At Spring Budget 2023, the government introduced legislation to remove the Lifetime Allowance (LTA) charge from 6 April 2023. It also made technical changes linked to removing the LTA charge. From 6 April 2024, the LTA was abolished in full.

The Lifetime Allowance service was changed so that no further applications could be made for protections or enhancements. To reflect this, the service was renamed Check Your Protections and Enhancements (CYPPE).

A new service was created to allow Pension Scheme Administrators (PSAs) to view and check their clients’ protections and enhancement details. This service includes stronger security than the previous one.

Customer groups affected

Individual Customers with Pension pots over £1,000,000 and PSAs.

What customers will need to do

What customers need to do as a result of the change.

New customers will no longer be able to apply for any new protections or enhancements. Existing customers will need to use the CYPPE to look for their existing protections and enhancements and tell HMRC if they are no longer eligible.

PSAs will use the new service to check for details of their clients’ pensions and enhancements.

How customers will access this service.

PSAs will access the service through Managing Pension Service (MPS). The individual customer will be accessing the CYPPE service via their Government Gateway/Personal Tax Account (PTA).

When customers need to do this

The PSAs will need to use the service as and when required by the individual customer. The individual customer will need to use the service when they want to notify HMRC of any changes.

Assessing the impact

This screening Equality Impact Assessment (sEQIA) relates to customer groups impacted by the operational delivery of Lifetime Allowance.

We assessed the equality impacts on protected characteristic groups in line with the Equality Act and Public Sector Equality Duty; and Section 75 of the Northern Ireland Act.

There is no evidence to suggest any specific impacts on customers within the following protected characteristic groups:

• Racial groups
• Sex
• Gender reassignment
• Sexual orientation
• Religion or belief
• People with dependents (carers)

• Pregnancy and maternity

• Marriage and civil partnership
• Political opinion (for Northern Ireland only)
• People who use different languages (Including Welsh Language and British Sign Language)

Disability

Impact on Customers

Minor - Customers with disabilities may face challenges using digital services, particularly those who rely on screen readers, assistive technology, have lower digital capability, or have limited access to suitable devices or internet connectivity. Customers with lower literacy or numeracy skills may also face additional barriers.

Proposed Mitigation

There is an existing non-digital route and guidance is available through GOV.UK and the Pensions Tax Manual. Customers can also contact the Pension Scheme Services for support via the provided email addresses or call the customer contact centres as usual via the helpline.

The service complies with the Government Digital Service accessibility standards.

Age

Impact on Customers

Minor - This project relates to pensions, the customer base primarily will consist of the older generation

Proposed Mitigation

If required, there is an existing non-digital route and guidance is available through GOV.UK and the Pensions Tax Manual. Customers can also contact the Pension Scheme Services for support via the provided email addresses or call the customer contact centres as usual via the helpline.

Opportunities to promote Equalities

We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.

None have been identified

A Full Equality Impact Assessment is not recommended.