The Lifetime Allowance for pensions is reducing to £1 million on 6 April 2016. For those doctors who might exceed the allowance, it will be possible to apply online for Fixed Protection 2016 and Individual Protection 2016 from July. However, anyone retiring between 6 April and July and intending to rely on Fixed Protection 2016 or Individual Protection 2016 will need to apply in writing.
The key points to note about written applications are:
HMRC have produced template letters to use for written applications. These can be found on the gov.uk website here: https://www.gov.uk/government/publications/pension-schemes-newsletter-76-february-2016/pension-schemes-newsletter-76-february-2016
Letters should be sent to HMRC, Pension Schemes Services, Fitzroy House, Castle Meadow Road, Nottingham, NG2 1BD.