Since A-Day (6 April 2006) payments by registered occupational pension schemes are categorised as either authorised or unauthorised member or employer payments.
Tax relief is given in respect of retirement saving in a registered pension scheme with the intention that the tax-relieved fund is used to provide an income for life in retirement. Authorised payments are therefore those which HMRC consider fit the intended purpose of the tax relief. They are listed in the FA04. They include most scheme benefits, for example:
Unauthorised Payments are subject to additional tax charges.