GAD Tables

Tables and instructions to determine the basis amount for calculating the maximum income from unsecured pension funds and alternatively secured pension funds.

These tables and instructions are to be used to determine the basis amount for calculating the maximum annual income from unsecured pensions funds and alternatively secured pension funds in the new simplified tax regime which began on 6 April 2006.

All queries regarding these tables should be addressed to HMRC via the Pensions Helpline on 0845 600 2622. Please do not contact GAD.

These tables came into effect from 6 April 2006 and should be used in conjunction with the guidance contained in the relevant pages of the Registered Pension Schemes Manual

• Instructions
• Tables