HM Revenue & Customs

Primary protection

Please tick the box to confirm you didn't have primary protection from the lifetime allowance charge. If you can't confirm the statement then you should not complete this form.

You can't benefit from individual protection 2014 if you already have primary protection (whether or not you also hold enhanced protection). If you've told HMRC you plan to rely on primary protection then you'll have received a certificate with details of your protection. You can't give up primary protection. For more information follow the link below.

RPSM03201020: Types of protection available: Primary protection