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Document Can I claim my pension whilst in the process of applying for a HMRC protection certificate?

Yes. We will still calculate your award on the basis that you do not have protection but will recalculate the award on receipt of proof that protection has been granted by HMRC.

To have your Lifetime Allowance Protection from HMRC included when your benefits are paid, NHS Pensions must either be provided with a copy of the certificate or a copy of the email from HMRC confirming the type and value of your protection. Without this information your benefits may be paid without including your protection and there may be a possible tax charge if at this stage you are shown to have exceeded the allowance. Therefore you may wish to defer payment of the benefits until the necessary information has been gathered, and await receipt of the certificate before claiming benefits.

Once you’ve received your protection certificate/details from HMRC, please send a copy to us and we will re-assess your benefits to include your HMRC protection. If this is received after benefits have been paid then NHS Pensions will make any necessary adjustments and reimburse any tax charges which were later found not to be payable.

Further information about Lifetime Allowance is available on our website.
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