The events that trigger the MPAA rules are where the member:

• first draws funds from a flexi-access drawdown fund (including in the form of a short-term annuity);
• takes an UFPLS;
• notifies the scheme administrator of their intention to convert a pre-6 April 2015 capped drawdown fund to a flexi-access drawdown fund and then subsequently takes a withdrawal from that fund (including in the form of a short-term annuity);
• takes more than the permitted maximum for capped drawdown from a pre-6 April 2015 drawdown pension fund;
• receives a stand-alone lump sum when entitled to primary protection where the lump-sum protection exceeds £375,000;
• receives a payment from a lifetime annuity where the annual rate of payment can be decreased in other than permitted circumstances (i.e. payment is received from a flexible annuity contract as introduced by the Taxation of Pensions Act 2014);
• receives a scheme pension paid directly from the funds of a money purchase arrangement where the arrangement is providing scheme pensions paid directly from the funds of the money purchase scheme to fewer than eleven other members (including any dependants’ benefits being paid) at the time the first payment is made; or
• payment of one of the types of benefit listed above from an overseas pension scheme that has benefited from tax
• If a person was already in flexible drawdown before 6^th April 2015 they automatically trigger the MPAA rules.

The MPAA is only triggered where the member takes one of the payments shown.

If a dependent, nominee or successor takes a flexible payment from a dependent’s, nominee’s or successor’s flexi-access drawdown or annuity then the MPAA is not triggered.

However, if the dependent, nominee or successor takes a flexible payment from their own pension funds (i.e. funds they have built up themselves) then the MPAA is triggered.