Calculating a personal LTA

What counts toward IP2016 personal LTA

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In mid March 2016 my client made a lump sum contribution from taxed income to a SIPP. The SIPP will be topped up with an additional 25% from HMRC, but there is a two month delay before it reaches the SIPP account at the end of May.

My client will be applying for Individual Protection 2016 to lock in a personal LTA in the region of £1.1m. The personal LTA is to be based on all pension savings as totalled up on at 5 April 16. Will he be able to include in his application for a personal LTA the amount of tax refund that he was owed and which is still on its way from HMRC, but was not yet in his account at 5 April? 

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