HMRC has launched a new online service for pension scheme members who wish to apply for protection from the lifetime allowance tax charge.

As outlined in HMRC’s pension schemes newsletter 80, the online service replaces the previous HMRC processes available to individuals who apply for fixed protection 2016, individual protection 2016, and individual protection 2014. ,

Further information, and links to the HMRC portal where scheme members can use the LTA online services, are provided in HMRC guidance: pension schemes: protect your lifetime allowance’:

LTA Protection – HMRC online service