The paragraph 1 noticeI14

1

A paragraph 1 notice must include the following information—

a

the title, full name, address (including post code, if applicable) and date of birth of the individual submitting the paragraph 1 notice,

b

the national insurance number of the individual or, where the individual does not qualify for a national insurance number, the reasons for this,

c

a declaration that paragraph 7 of Schedule 36 to the Finance Act 2004 (primary protection) does not make provision for a lifetime allowance enhancement factor in the case of the individual,

d

a declaration that paragraph 12 of that Schedule5 (enhanced protection) will not apply in relation to the individual on and after 6th April 2014, and

e

a declaration that paragraph 14 of Schedule 18 to the Finance Act 20116 (transitional provision relating to new standard lifetime allowance for the tax year 2012-13) will not apply in relation to the individual on and after 6th April 2014.

2

A paragraph 1 notice must—

a

be in a form prescribed by HMRC,

b

contain a declaration that the information provided in the notice is true and complete to the best of the knowledge and belief of the person completing the form, and

c

be received by HMRC on or before 5th April 2014.