In the first year that the MPAA applies, it is only pension input amounts for money purchase arrangements that occur after the date of the trigger event that are measured against the MPAA.

So if, for example, in the 2018/19 PIP a trigger event occurs on 1 August 2018:

• money purchase pension input for the period 6 April 2018 to 1 August 2018 is not tested against the MPAA;
• money purchase pension input for the period 2^nd August 2018 to 5 April 2019 is tested against the MPAA; and
• for subsequent tax years the money purchase pension input for the entire PIP will be tested against the

For a DB scheme the amount tested against the MPAA is based on a factor of the number of days after the tax year starts. If the MPAA was triggered on day 165 of the year, then the amount tested against the MPAA is 200/365.