Decumulation

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

14 November 2025

Taxation of flexible pension income
The way flexible pension income is initially taxed, how it works and how to reclaim overpayments of tax

12 November 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

05 November 2025

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

04 November 2025

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

04 November 2025

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

30 October 2025

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

29 October 2025

Protected pension lump sum rights - primary or enhanced protection
How the lump sum is calculated with primary protection and how the entitlement is calculated with enhanced protection

28 October 2025

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

28 October 2025

Government consults on offering a new form of pensions decumulation scheme
Government consultation which seeks views on creating Retirement Collective Defined Contribution schemes for pensioner members

24 October 2025

Tax Free Cash - no transitional protection
When a PCLS can be paid and how it is calculated

02 October 2025

Economic labour market status of individuals aged 50 and over - latest statistics
The latest DWP publication showing the trends over time in the economic labour market status of individuals aged 50 and over

26 September 2025

Pension death benefits
What benefits can be paid on death before and after benefits have been crystallised, based on rules currently in force

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