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  2. Personal pension scheme - Wikipedia

    en.wikipedia.org/wiki/Personal_pension_scheme

    On crystallisation, a pension commencement lump sum (PCLS), also known as tax-free cash, of up to 25% of the fund can be taken. The remainder can be used to provide a taxable income either directly from the fund (called unsecured pension (USP), and has previously been called income drawdown or pension fund withdrawal), or by exchanging the fund ...

  3. Self-invested personal pension - Wikipedia

    en.wikipedia.org/wiki/Self-invested_personal_pension

    The investments can grow tax-free, a lump sum can be taken by the investor tax-free on retirement, and SIPPs attract better inheritance tax treatment if the beneficiary dies before the age of 75. The HMRC rules allow for a greater range of investments to be held than personal pension schemes, notably equities and property.

  4. Taxation in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_Kingdom

    Full tax relief is also given at the individual's marginal rate on contributions or, in the case of an employer contributions, it is treated as an expense and is not taxed on the employee as a benefit in kind. Aside from a tax free lump sum of 25% of the fund, benefits taken from pension funds are taxable. Venture Capital Trusts

  5. Income drawdown - Wikipedia

    en.wikipedia.org/wiki/Income_drawdown

    Uncrystalised Funds Pension Lump Sums or UFPLS, is an additional flexible way to take pension benefits. Rather than move the whole fund into a drawdown arrangement, ad-hoc lump sums can be taken from the pension. Any withdrawals will allow 25% to be taken tax free with the remaining 75% of the fund treated as taxable income.

  6. Pensions in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/Pensions_in_the_United_Kingdom

    Pensions in the United Kingdom, whereby United Kingdom tax payers have some of their wages deducted to save for retirement, can be categorised into three major divisions – state, occupational and personal pensions. The state pension is based on years worked, with a 35-year work history yielding a pension of £203.85 per week. [1]

  7. Working Tax Credit - Wikipedia

    en.wikipedia.org/wiki/Working_tax_credit

    Since increases in income are subject to withdrawal at 39%(in the initial range), such reductions are effectively 'rebated' at the same rate through the tax credits received. Thus, while a pension (or Gift Aid) contribution of £100 will cost the employee £80 (after basic rate tax relief) directly from net pay, it attracts an additional £39 ...

  8. Pension tax simplification - Wikipedia

    en.wikipedia.org/wiki/Pension_tax_simplification

    Pension tax simplification, sometimes referred to as pension simplification was a British overhaul in 2006 of taxation rules for United Kingdom pension schemes.The aim was to reduce the complicated patchwork of legislation built-up by successive administrations which were seen as acting as a barrier to the public when considering retirement planning.

  9. P45 (tax) - Wikipedia

    en.wikipedia.org/wiki/P45_(tax)

    A P45 is also issued by a pension provider when one claims their pension savings held with the pension provider. When one takes out their entire pension fund as a lump sum, a part of this amount will be considered taxable earnings, and this will need to be reported to HMRC. In such cases, one receives a P45 from the pension provider for their ...

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