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New guidance for members who may hold or have held fixed or enhanced protection from lifetime allowance charges

March 9, 2022

Message from NHS Pensions:

To colleagues who hold enhanced or fixed protection on their lifetime allowance please see the links below:

Following new HMRC guidanceĀ for public service scheme members with enhanced or fixed protection which was issued on 28 February 2022, NHS Pensions have made some amends to the lifetime allowance webpage.

The guidance relates to members who will be affected by the changes to public service pension schemes as a result of the McCloud judgment and may hold or have held enhanced or fixed protection from lifetime allowance charges.