Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

A-Day definition

What does A-Day mean? A widely used pensions-law shorthand for 6 April 2006, marking the start of the UK “pensions simplification” tax regime for registered pension schemes. Although not a statutory term, it is standard in practice and HMRC materials. On A‑Day, most of Part 4 of the Finance Act 2004 commenced, introducing a single tax framework for pension contributions and benefits. A‑Day is the key reference point for: the annual allowance; the lifetime allowance and benefit crystallisation events (the lifetime allowance was abolished from April 2024, but historic rules and protections still apply); pension commencement lump sum limits; and transitional protections, including enhanced and...

A-day and the UK pensions tax regime: registration, Finance Act 2004 reforms, allowances and protections, authorised/unauthorised payments, and 2024 lifetime allowance abolition (Archived)

Published by a LexisNexis Pensions expert

Practice notes

ARCHIVED

This archived Practice Note summarises the reforms introduced by the Finance Act 2004 on a-day (6 April 2006) and the principal features of the post A-day pensions tax regime. It is not maintained. For details of the current pensions tax position, see Practice Note: Tax treatment of pensions—an introduction...

Changes made on A-day

Registration

The present pensions tax regime commenced on A-day. Prior to A-day, pension schemes needed to be treated as ‘exempt approved’ by the Inland Revenue (now HMRC) to obtain favourable tax treatment. From A-day onwards, this was replaced with a requirement for both occupational and personal pension schemes to be registered with HMRC. For further details, see Practice Note: Registration of pension schemes. Schemes that held exempt approved status before A-day were registered automatically on A-day, unless the scheme administrator chose not to register. For information on the pre A-day regime, see Practice Note: The pre A-day pensions tax regime [Archived]...

Removal of Inland Revenue limits and the earnings cap

Before A-day, eight separate tax regimes applied to exempt approved schemes, with each regime imposing limits on the benefits that could be provided...

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Web page updated on 21/05/2026

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