Decumulation

10 September 2025

Pension Credit
What Pension Credit is, how its calculated and when an individual can claim it

28 August 2025

A taxpayer's withdrawals from his SIPP have been found to be tax-free under Portugal's non-habitual resident exemption
A FTT case in which HMRC lost its attempt to tax the pension of a retired employee who transferred his final salary pension into a self-invested personal pension (SIPP) and then moved to Portugal

27 August 2025

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

27 August 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

27 August 2025

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

14 August 2025

Planning and preparing for later life - DWP research
The results of the latest survey commissioned by the Department for Work and Pensions (DWP) to provide up to date information on people’s attitudes and behaviours around planning for retirement

23 July 2025

Case study: alternative wrappers in retirement
Other ways to provide a regular payment stream in retirement as an alternative to the traditional pensions that lots of clients rely on when they retire and why bonds can be a useful part of your client’s portfolio in planning for retirement

03 July 2025

The IFS has published the final report of its pension review
The Institute for Fiscal Studies (IFS)’s final report, which, after over two years of work, makes a set of relatively modest proposals

16 June 2025

Retirement income advice - good practice and areas for improvement
The FCA’s examples of good practice and potential areas for improvement for firms providing retirement income advice

04 June 2025

Retirement living standards minimum income
The Pensions and Lifetime Savings Association’s Retirement Living Standards income levels for 2024/25. At the minimum level the figures are lower than the previous year’s

19 May 2025

Flexible drawdown before 6 April 2015
The working of flexible drawdown, which was discontinued from 6 April 2015

13 May 2025

The end of the retirement smile?
New research, that has thrown an interesting light on spending patterns in retirement. They may not be what you think…

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