Decumulation

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