The paragraph 1 notice4.

(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.