Pension rule changes

Fixed and individual protection 2016

Apply online now – you will need to have an HMRC online account.

Pension rule changes April 2016

Lifetime allowance reduction

At 6 April 2016 the lifetime allowance reduced to £1m and two new protections were made available. To find out more about how the lifetime allowance works and the new protections see our lifetime allowance page. You can apply online for protection.

Annual allowance tapering

From 6 April 2016 the annual contribution allowance is tapered for high income individuals. For further information see the contributing to your pension page and the taper relief guide.