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HMRC internal manual

Pensions Tax Manual

From:
HM Revenue & Customs
Published
27 March 2015
Updated:
12 August 2025 - See all updates
  1. Back to contents

PTM176000 - Protections: Contents

  1. PTM176100
    Protections: Overview
  2. PTM176200
    Primary Protection: Contents
  3. PTM176300
    Enhanced Protection: Contents
  4. PTM176400
    Fixed Protection: Contents
  5. PTM176500
    Individual Protection: Contents
  6. PTM176600
    Protection and enhancement factor late submission of notification
  7. PTM176700
    Individuals with enhancement factors and when a lump sum cannot be paid as an uncrystallised funds lump sum

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