Following new HMRC guidance for public service scheme members with enhanced or fixed protection which was issued on 28 February 2022, we have made some amends to our lifetime allowance webpage.
The guidance relates to members who will be affected by the changes to public service pension schemes as a result of the McCloud judgment and may hold or have held enhanced or fixed protection from lifetime allowance charges.
Please encourage any members who may hold or have held enhanced or fixed protection from lifetime allowance charges, to read this information as soon as possible before 31 March 2022.
The guidance can be found in the section titled 'Closure of the 1995/2008 Scheme and the move to the 2015 Scheme' our lifetime allowance webpage.
More information on which members will be affected by the changes to public service pension schemes as a result of the McCloud judgment can be found on our changes to public service pensions web hub.