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...

UK pensions tax regime before 6 April 2006 (pre-A-day): Inland Revenue approval (IR12/IR76), Earnings Cap, benefit and contribution limits, FSAVCs, personal pensions, unapproved schemes (FURBS/UURBS)

Published by a LexisNexis Pensions expert

Practice notes

ARCHIVED:

This archived PrACTice Note outlines the pensions tax framework and the former Inland Revenue ceilings that applied prior to 6 April 2006 (A-Day), and which may, in part, still remain pertinent. It is not kept up to date. The pensions tax system established by the Finance Act 2004 took effect on 6 April 2006, also called A-day. The pre A-day rules can still matter for schemes, many of which have preserved some or all of the restrictions that existed under the earlier system. This Practice Note concentrates on the tax regime that operated before A-day...

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Web page updated on 22/05/2026

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