In certain circumstances, individuals may be entitled to a higher lifetime allowance if they:

• are not UK residents;
• have transferred benefits in from recognised overseas pension schemes;
• have an entitlement to benefits arising from a pension credit in respect of a sharing order following divorce, effected before 6 April 2006; or
• if they have an entitlement to a pension credit through a sharing order following divorce, that was acquired on or after 6 April 2006 and derived from a pension that was already in payment to the original member at the time. The pension in payment must also have started on or after 6 April

An individual may be entitled to a higher lifetime allowance in four other circumstances, i.e. if they:

• have benefits in respect of a pre-A-Day pension scheme and they have registered for primary protection;
• have registered for fixed protection 2012 as a result of the reduction of the lifetime allowance from £1.8 million to £1.5 million on 6 April 2012;
• have registered for fixed protection 2014 or individual protection 2014 as a result of the reduction of the lifetime allowance from £1.5 million to £1.25 million on 6 April 2014; or
• have registered for fixed protection 2016 or individual protection 2016 as a result of the reduction of the lifetime allowance from £1.25 million to £1 million on 6 April

Let us look at the enhancements that apply in respect of pension credits on divorce a little more closely.