PTM176420 - Lump sum allowance and lump sum death benefit allowance: Fixed protection: Applying for fixed protection 2012 and fixed protection 2014

If you are looking for information about FP prior to 6 April 2024, please see the National Archives.

Applications for fixed protection 2012 and fixed protection 2014

An application for fixed protection (FP12) must have been made before 6 April 2012.
An application for fixed protection (FP14) must have been made before 6 April 2014.

Guidance applicable to making an application for either protection, including how to make an application and what information to provide can be located on the National Archives.

In order to apply for either FP12 or FP14 the conditions that a member needed to meet were that they:

  • Were a member of one or more registered pension schemes on 6 April 2012 for FP12, and 6 April 2014 for FP14, or a relieved member of one of more relieved non-UK pension schemes (see PTM113140 for definitions of a “relieved member” and a “relieved non-UK pension scheme”),
  • Did not have primary protection,
  • Did not have enhanced protection, and
  • Did not have FP12 when applying for FP14.

How to know if HMRC has accepted an individual's application for fixed protection 2012 or fixed protection 2014

When HMRC received and processed the individual’s form they will have issued a certificate to state that the individual has either FP12 or FP14. The individual needs to keep this certificate safe so that they can give this information to their pension scheme(s) if they want to rely on FP 2012 or FP 2014 when they come to take their benefits.

Late applications

For guidance relating to late notifications see PTM176600.

When HMRC may revoke a certificate

HMRC may revoke a certificate that they have issued to any individual if the individual does not meet the requirements for FP12 or FP14 because they:

  • Were not a member of a registered pension scheme on 6 April 2012 for FP 12, or 6 April 2014 for FP14, or
  • Had primary protection, or
  • Had enhanced protection, or
  • Had FP12 (where the certificate is for FP14).

Individual’s that were issued certificates on or after 15 March 2023 can also have their certificate revoked if HMRC:

  • Have a reason to believe that the individual has had benefit accrual under an arrangement under a registered pension scheme;
  • There has been an impermissible transfer into an arrangement under a registered pension scheme relating to the individual;
  • A transfer of sums or assets held for the purposes of (or representing accrued rights under) any arrangement is made that is not a permitted transfer;
  • An arrangement is made for the individual that is not made under permitted circumstances.

If HMRC revokes an individual’s FP12 or FP14 certificate and does not explain why, the individual can ask HMRC to give their reasons. The individual may also appeal against HMRC’s decision to revoke the certificate.