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Retirement Benefit Options (Up to and Including 5/4/2015)

27 January 2025

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

27 January 2025

Capped drawdown pension
How to determine the maximum allowable income withdrawals under a capped drawdown pension. It includes links to the extended 2011 drawdown tables produced by the Government Actuary’s Department (GAD) for HMRC for use from 1 July 2017 onwards

21 January 2025

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