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Different rules apply depending on the type of scheme. More information can be found in the following pages of HMRC's Pension Tax Manual. Fixed protection: Enhanced protection was introduced by Finance Act 2004. Individuals who were eligible and continue to hold enhanced protection will not suffer any lifetime Registered pension schemes are subject to tax rules and limits. These tax limits are laid down by HM Revenue and Customs as tax legislation. tax.HMRC Pensions Tax Manual - PTM063110: Primary protection and lump sum protection · Primary and Q: How does primary protection affect tax-free cash? gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm088100 'Fixed Protection 2016' will allow someone to retain a LTA of £1.25 million after 5 View our guide to NHS Pensions and the lifetime allowance (PDF: 63KB), on enhanced or fixed protection can be found in HMRC's Pension Tax Manual (PTM):. Other actions that cause the loss of enhanced protection are set out in page PTM092420 of the Pensions Tax Manual. Features. All pension rights are