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Fixed protection window now open

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HMRC have now published the application form for fixed protection which relates to the new Lifetime Allowance for pension contributions. Applications close on 5 April 2012, leaving a short window to apply.

Fixed protection has been designed for investors who are likely to be affected by next year's reduction in the Lifetime Allowance from £1.8m to £1.5m. It protects those whose pension contributions fall between these amounts from punitive tax charges.

Fixed protection is only available to those without other protections such as primary or enhanced, and additional accrual of benefits is not allowed after fixed protection is granted.

Applicants must submit a paper form which can be found here by 5 April 2012.

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Pointon York SIPP Solutions is a division of Curtis Banks Limited authorised and regulated by the Financial Conduct Authority.