Fixed Protection

• Fixed Protection 2012: Where you have a valid Certificate from HMRC, the value of your benefits at the time they are crystallised, will be measured against a Lifetime Allowance of at least £1,800,000.

• Fixed Protection 2014: Where you have a valid Certificate from HMRC, the value of your benefits at the time they are crystallised, will be measured against a Lifetime Allowance of at least £1,500,000.

• Fixed Protection 2016: Where you have a valid Reference from HMRC, the value of your benefits at the time they are crystallised, will be measured against a Lifetime Allowance of at least £1,250,000.

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