Annual allowance

sunnyjim1234

Hi, I'm hoping some of the experts on here can answer this.
I finished work in May 2017 and in that month I received a 6k employers contribution to my SIPP. No other contributions this year.
I was planning on commencing drawdown in January 2018.
If I take anything other than a tax free sum, will I fall foul of the new rules regarding annual allowance reducing to 4k, which I believe will be backdated to April 2017.
Or does the rule apply to contributions made after the pension withdrawal?
Many Thanks
James

dunstonh

In the first tax year that the MPAA applies, it is only contributions paid to money purchase arrangements after the trigger event that are measured against the MPAA.

The contributions paid before or on the trigger date will be measured against the alternative annual allowance (£40,000 less the MPAA). Those paid after the trigger date are measured against the MPAA.