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Notification to fix pension lifetime allowance

03 December 2018
Issue: 4675 / Categories: Tax cases

B Townley (TC6775)

The taxpayer emailed HMRC on 1 July 2013 to say he had written on 21 March 2011 to request a form APSS227 to protect his pension lifetime allowance. HMRC said it had no record of this.

On 26 February 2016 he wrote again to say that he had attempted to download the form before 21 March 2011 but had been unsuccessful. However as HMRC pointed out to the tribunal this was because the form was not available to download until 11 August 2011 when the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 (fixed protection (FP) 12) came into force.

On 6 October 2017 the taxpayer asked HMRC how he could proceed to fix his allowance. HMRC said he should have notified it by 5 April 2012 and it had no record of receiving his APSS227. The taxpayer said his letter of 21...

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