There are occasions where pre A-day pensions, also known as pre commencement pensions, have to be taken into account when calculating a client's lifetime allowance.

    Pre A-day pensions are those that people have been receiving since before A-day in April 2006, when the so-called pensions simplification changes came into effect. 

    In this video, Technical Connection head of pensions consultancy Samantha Kaye explains when pre A-day pensions have to be brought into the lifetime allowance regime. 

    Where post A-day pensions are involved, Samantha talks about the role of the scheme administrator in establishing a current valuation of the pre A-day pot, and how this will then be tested against the lifetime allowance. 

    She explains there will be cases where an individual's pre A-day pot will wipe out or use up the bulk of a client's lifetime allowance, and outlines the resulting tax implications for any post A-day pensions. 

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