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A-day : ウィキペディア英語版
Pension tax simplification
Pension tax simplification, often simply referred to as "pension simplification" and taking effect from A-day in 6 April 2006 was a policy announced in 2004 by the Labour government to rationalise the British tax system as applied to pension schemes. The aim was to reduce the complicated patchwork of legislation built-up by successive administrations which were seen as acting as a barrier to the public when considering retirement planning. The government wanted to encourage retirement provision by simplifying the previous eight tax regimes into one single regime for all individual and occupational pensions.
==Main changes==
Broadly the new regime allows considerable freedom in the tax relievable contributions that may be made to pension schemes, and the assets in which they may be invested. It also however caps the size of tax favoured pension fund that may be accumulated by an individual. This 'lifetime allowance' was set at £1.6M for 2007–08. Funds accumulated in excess of the lifetime allowance are subject to a tax charge of 55%. Transitional protection provisions were made for individuals who had already accumulated pension funds in excess of this amount.
* Full concurrency – contribute to personal and occupational schemes at the same time
* Single tax regime – one set of tax rules
* Lifetime allowance – £1.6 million as of 2007–08 tax year
* Annual allowance – obtain tax relief on contributions of up to £3,600 or 100% of income, if greater, subject to a maximum £225,000 per year as of 2007–08
* Alternative secured pensions – possible to avoid purchasing an annuity even after age 75
* Single allowable investment regime – all schemes allowed to hold qualifying investments
The annual allowance for each tax year was set at:

2007–2008: £225,000

2008–2009: £235,000

2009–2010: £245,000

2010–2011: £255,000
The lifetime allowance for 2014/2015 will be £1.25 million.
In addition to the above changes, employees aged 50 or over can withdraw up to 25% of each of their pension funds as a tax–free lump sum when it comes into payment, whether or not they continue to work. The age at which a pension can begin to be paid will be increased to 55 on 6 April 2010.〔(Registered Pension Schemes Manual – When can I pay a member their benefits? )〕

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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