Decumulation

23 April 2025

Small pots and triviality - what you need to know
The rules regarding the commutation of small personal pension pots and small occupational pension scheme benefits, and the rules regarding the payment of a trivial commutation lump sum

16 April 2025

Capped drawdown (pre and post 6 April 2015)
The working of capped drawdown, both before and after 6 April 2015

15 April 2025

Flexi-access drawdown (FAD)
The working of flexi-access drawdown, which was introduced on 6 April 2015

15 April 2025

Uncrystallised funds pension lump sums
The working of uncrystallised funds pension lump sums, introduced on 6 April 2015

10 April 2025

Annuities
The working of annuities

10 April 2025

Short term and fixed term annuities - a summary
The current retirement flexibility rules which were effective from 6 April 2015

06 April 2025

Pension benefits - a summary
The ways in which income can be taken from a money purchase pension scheme

03 April 2025

The latest pensioner incomes statistics
The Department of Work and Pensions (DWP)�s pensioner incomes statistics for financial years ending (FYEs) 1995 to 2024

31 January 2025

By-pass trusts and pension death benefits in more detail
Establishing by-pass trusts and the rules around by-pass trusts and HMRC's Trust Registration Service

31 January 2025

By-pass trusts in the flexi-pensions era
The effectiveness of by-pass trusts

29 January 2025

Early leaver - benefit options
The benefit options for an early leaver of an occupational scheme

28 January 2025

Small pension payments
The terms under which low pension benefit values can be commuted during a member�s lifetime

28 January 2025

Serious ill-health commutation
The requirements for commutation of benefits on serious ill-health

27 January 2025

Retirement date
When benefits can be taken, including those with transitional protection in respect of special early retirement ages

21 January 2025

Pension Commencement Lump Sum
How to calculate the maximum tax-free Pension Commencement Lump Sum (PCLS) entitlement

18 January 2025

Decumulation considerations
Factors which need to be considered when looking at the provision of income when being drawn down from pensions, ISAs, bond funds or general investment accounts

17 January 2025

Top 5 Links - Women and pensions
The gender pensions gap