Decumulation

16 September 2026

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

16 September 2026

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

09 September 2026

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

27 August 2026

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

11 August 2026

Increase in the normal minimum pension age to age 57 - transitional regulations
The increase in pension age to 57 from 6 April 2028. HMRC issue draft legislation covering the transitional rules

06 July 2026

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

17 June 2026

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

17 June 2026

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

05 June 2026

Pensions UK has updated its Retirement Living Standards income levels for 2025/26
Pensions UK’s Retirement Living Standards income levels for 2025/26. The figures are broadly 3%-4% higher than the previous year’s

03 June 2026

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

03 June 2026

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

03 June 2026

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

21 May 2026

Annuities
The working of annuities

20 May 2026

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

20 May 2026

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

18 May 2026

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

18 May 2026

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

18 May 2026

Protected pension lump sum rights - primary or enhanced protection - what you need to know
How the lump sum is calculated with primary protection and how the entitlement is calculated with enhanced protection

15 May 2026

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

15 May 2026

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

15 May 2026

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

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