Decumulation

11 May 2026

Scheme specific tax-free cash protection
How the lump sum entitlement was valued at A-day and how it is valued when benefits are taken

08 May 2026

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

01 May 2026

Tax Free Cash - no transitional protection - what you need to know
When a PCLS can be paid and how it is calculated

30 April 2026

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

27 April 2026

Increase in the normal minimum pension age to age 57 - HMRC guidance on the transitional regulations
The increase in pension age to 57 from 6 April 2028. In Pension Scheme Newsletter 180, HMRC sets out the proposed regulations covering this

24 April 2026

What advisers need to know before clients draw down US pension benefits
HMRCs updated interpretation of the US UK tax treaty. Information of interest to anyone with US clients in need of planning advice. MASECO LLP has provided the following article

08 April 2026

Pension freedoms and DWP benefits
How defined contribution pension freedoms could affect entitlement to social security benefits

01 April 2026

The latest pensioner incomes statistics
The Department for Work and Pensions (DWP)�s pensioner incomes statistics for financial years ending (FYEs) 1995 to 2025

10 February 2026

Flexi-access drawdown income - what you need to know
The basics of flexi-access drawdown, contribution restrictions, death benefit options and the taxation of death benefits

10 February 2026

Pension death benefits - what you need to know
The taxation of pension death benefits

09 February 2026

Drawdown pension - what you need to know
Flexi-access drawdown and capped drawdown income restrictions, and how the member�s residual drawdown pension fund on death can be used

02 February 2026

Top 5 Links - Women and pensions
The gender pensions gap