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Lifetime Allowance Online Service

The online service for scheme members to apply for protection from the lifetime allowance tax charge will be available from the end of July 2016. The online service will also allow pension scheme members to view a history of their previous lifetime allowance protection details.

If members want to apply for lifetime allowance protection from the end of July 2016, or to view details of their protections they will need a HMRC Online Services Account. To create an account, or to login to an existing one, they should go to HMRC services: sign in or register

Members can find more information about the lifetime allowance and protections on GOV.UK.

Members who are not planning to take benefits before August 2016 should wait and apply for protection using the online digital service from the end of July 2016.

Link to Scottish Government Website