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LTA Enhancement Request Process

Pines12345
Posted Wed, 11 Oct 2023 14:38:20 GMT by Pines12345
The UK pension regime’s Lifetime Allowance provisions have been changed recently. Nonetheless, is one still able to request to HMRC under Section 221 Finance Act 2004 for an enhanced Lifetime Allowance factor (in relation to periods when non UK resident)? Thank you
HMRC Admin 5 Response
Posted Mon, 16 Oct 2023 08:36:41 GMT by HMRC Admin 5 Response
Hi

Yes.  S221 Finance act was not changed - please see Finance Act 2004
 Also please have a look at the lifetime allowance guidance newsletter, which discusses the most recent changes - Lifetime allowance guidance newsletter — March 2023

Thank you

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