Check a pension scheme member's protected allowance and enhanced protection
Find out how to check your member's protected allowance or enhanced protection, if you're a pension scheme administrator or practitioner.
Overview
On 6 April 2024, the lifetime allowance was abolished.
To hold a protected allowance or enhanced protection, pension scheme members must have applied and been approved on or before 5 April 2025.
As a scheme administrator of a registered pension scheme, you’ll need to check if a pension scheme member has a protected allowance or enhanced protection.
You must submit an event report to HMRC if a member:
- crystallises benefits and relies on a protected allowance or enhanced protection
- has a lump sum or lump sum death benefit that exceeds their available allowance (even if they have a protected allowance)
You’ll also need to make sure you give the right information to your members.
Protected allowances and enhanced protections
A member can hold one active protection but may have multiple enhancements which increase the value of the lump sum allowances.
Protected allowance
Your member could hold the following protected allowances:
- enhanced protection
- primary protection
- fixed protection
- individual protection 2014
- fixed protection 2014
- individual protection 2016
- fixed protection 2016
Enhanced protection
Your member can hold more than one enhanced protection. For example:
- non-residence factor for a transfer from an overseas pension scheme
- non-residence factor for a relevant overseas individual
- pension credit factor for pre-commencement pension credit rights
- pension credit factor for previously crystallised rights
A member’s enhanced protection will give them the right to an enhancement factor. This will increase the value of their lump sum allowance if the protection is still active.
Before you check
You must register for the managing pension schemes service.
How to check
To use the ‘check a pension scheme member’s protections and enhancements’ service you’ll need the sign in details linked to your scheme administrator ID.
If you’re already signed in to the managing pension schemes service, you can select the ‘check a pension scheme member’s protections and enhancements’ tile to access directly.
Online services may be slow during busy times. Check if there are any problems with this service.
After you’ve completed your check
After checking your member’s protected allowance and enhanced protection, you may need to send an event report.
Find out how to send an event report.
Updates to this page
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You can check a pension scheme member's protected allowance and enhanced protection in the managing pension schemes service.
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Information on applying for protected allowances has been removed.
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Updated information about lifetime allowance to protected allowance, as lifetime allowance was abolished on 6th April 2024.
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Information about pension scheme members with lifetime allowance protection who have a benefit crystallisation event take place after 6 April 2023 has been added.
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If your members lose their lifetime allowance protection, they must tell HMRC immediately.
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This guidance has been updated to reflect the new lifetime allowance scheme administrator look-up service.
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Amendments made to reflect that members applying for individual protection 2016 now need to apply for a permanent protection reference number online.
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This guidance has been updated to reflect the new online service for members to protect their lifetime allowance from the 2014 and 2016 reduction.
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First published.