An appeal against HMRC’s rejection of an application for lifetime allowance fixed protection 2012 submitted ten years after the statutory deadline was dismissed, as the First-tier Tribunal did not have jurisdiction to consider the refusal of the application in the circumstances of the case.  

On 28 March 2002, the appellant retired from his employment as an NHS dental practitioner and drew his NHS pension immediately. He did not seek advice regarding his pension at that time. The appellant had contributed to private pension schemes up to the date of his retirement, and did not make any further contributions thereafter. The appellant later became aware of the lifetime allowance. On 23 July 2022, the appellant wrote to HM Revenue and Customs (HMRC) notifying his election for pensions lifetime allowance fixed protection 2012 (FP 2012) (introduced in FA 2011, Sch 18) and enclosing a completed form APSS227. The appellant acknowledged that his