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

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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.

TakingApply moneyfor fromindividual protection 2016

You can apply if your pension schemesavings were worth more than £1 million at 5 April 2016.

IfYou can still apply if you appliedalready forhave:

• enhanced protectedprotection
• fixed allowancesprotection
• fixed throughprotection the2014
• fixed onlineprotection service2016

Individual youprotection 2016 will havestay 2dormant referenceuntil numbers.you Theselose areor your:give up your previous protection. Tell HMRC in writing if this happens.

You cannot apply if you’ve either:

• protectionprimary notification numberprotection
• schemeindividual administratorprotection reference2014

Before you start

You’llTo apply for individual protection, you need toa giveGovernment theseGateway referenceuser numbersID toand yourpassword. schemeIf administratoryou do not have a user ID, you can create one when you decideapply.

You’ll toalso takeneed moneyto fromknow:

• what your pension schemes,savings towere showworth thaton 5 April 2016
• a breakdown of the amount

If you do not know this information, you can ask your pension scheme administrator. If you have amore protectedthan allowance.one scheme, add the amounts from each scheme together.

YourApply for individual protection notification2016.

You numberhave until 5 April 2025 to apply for individual protection 2016.

Check if there are any current service problems, or times when it will not be shownavailable.

Apply as:for fixed protection 2016

You can apply if:

• 8you charactersor withyour aemployer mixhave ofnot digitsadded andto letters,your forpension examplesavings A012345Asince for5 enhancedApril protection,2016

• you primaryopted protection,out fixedof protection,any workplace schemes by 5 April 2016

You can still apply for fixed protection 20142016 andif someyou already have individual protection 20142014. Fixed protection 2016 will be dormant until you lose your previous protection. You should tell HMRC in writing when you have lost lifetime allowance protection.

You cannot apply if you have:

• enhanced protection
• primary protection
• fixed protection
• fixed protection 2014

Before you start

IP14 followedTo byapply 10for digitsfixed protection, you need a Government Gateway user ID and 1password. letterIf you do not have a user ID, you can create one when you apply.

Apply for individualfixed protection 2014,2016.

You have until 5 April 2025 to apply for examplefixed IP141234567890Aprotection 2016.

Check if there are any current service problems, or times when it will not be available.

After you’ve applied

Taking money from your pension scheme

Once you’ve applied for protected allowances through the online service you’ll receive 2 reference numbers that you’ll need to keep. 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 allowances.

Your protection notification number will be shown as:

• 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.

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
• 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