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

20 May 2026

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

18 May 2026

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

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

23 February 2026

Healthy life expectancy figures
The Office for National Statistics’ latest healthy life expectancy calculations. There has been a marked fall from previous years