Taking your pension early? Your options explained.



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Taking your pension early? Your options explained.








In my last post I highlighted some really important things to consider before taking cash from your pension early. Hopefully you have considered how you will fund your retirement for up to 30 years and understand the tax implications of taking cash early.You are now  ready to consider the best way to take cash from your pension.




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1. Take The Full 25% Tax Free Cash Sum In One Go.

You can take up to 25% of your pension pot as a tax free lump sum. If you take all the 25% tax free sum in one go you cannot leave the remaining 75% untouched. There are three options  you must choose from including:- 

  • Buy a guaranteed income or annuity
  • Invest in an adjustable income or flexi access drawdown
  • Withdraw the full pension pot as cash
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2. Take The 25% Tax Free Sum in chunks.

You can take smaller cash sums from your pension pot without paying tax on 25% of each chunk, the remaining 75% can be taken as taxable income. By taking part of your pension and leaving the rest in the fund you will still have unused tax free cash to be taken in the future.

An example of some of your options assuming a pension pot of £50,000






3. Buying a lifetime income or annuity.

An annuity is an insurance policy that can provide you with a guaranteed income. If you use your pension pot to buy an annuity you can get a fixed income for life or for a set number of years. You can take 25% of your pension pot tax free and then buy a taxable annuity with the remaining 75%.
For example, if you have a pension pot of £50,000 you could take £12,500 as a tax free lump sum and buy a taxable annuity for approximately £1700pa.
The amount of your annuity will depend on several factors, how much you have in your pension pot when you buy an annuity, your age, your health, whether the annuity increases each year and if it continues to pay someone else after your death. 
There are lots of different types of annuity and rates can vary so it is important to shop around, you do not have to buy your annuity from your current pension provider. Recent research shows 8 out of 10 people would have got a better deal if they had shopped around and purchased from a different provider.
For those in poor health an enhanced or impaired annuity may pay more than a standard annuity.




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4. Flexi Access Drawdown

After taking 25% of your pension pot as a single tax free lump sum the remaining 75% is invested to give you a regular taxable income. The regular income is adjustable and you can change the amount, or when you take it, or take cash sums if you need it.
The option is also known as Get an Adjustable Income. The value of the pot can go up and down.
Not all providers offer this option, if your current provider does not offer this option you can transfer to another provider, there maybe a fee for doing so.
For example if you have a pension pot of £50k at age 55 you can take a tax free sum of £12,500 and a regular income of about £1700pa until age 85. The life expectancy of a man aged 55 is mid to late 80's  so you will need to research and select an income that suits your needs.



               Risks associated with how a pension pot is taken according to option selected

Option
Instant access to pot
Avoid higher tax implications
Danger of money running out
Withdraw All Pot
Yes
No
Yes
Drawdown
Yes
Yes
Yes
Annuity
No
Yes
No





What is Taxed for each pension option

The amount of tax you pay depends on your total income for the tax year and your rate of tax.
When considering your tax implications it is important to take into account earnings from employment or self employment and  any other income such as rental income, savings or investments.

The tax free sum can be taken all in one go or in chunks. The remaining 75% of the money you take is taxed.

Your provider will deduct tax from the money you take from your pension pot. If you pay emergency tax when you take money from your pension you can claim any over payment back from HM Revenue and Customs.

The pension options
What’s tax free
What’s taxable
Your whole pot while it stays untouched
Nothing while your pot stays untouched
25% of your pot before you buy an annuity
Income from the annuity
Flexi Access Drawdown
25% of your pot before you invest in an adjustable income
Income/cash sum you get from your investment
25% of each amount you take out
75% of each amount you take out
25% of your whole pot
75% of your whole pot
Depends on the options you mix
Depends on the options you mix

I hope you found this information useful, but please remember it should not be construed as legal or financial advice . You should obtain professional advice before making any investment decisions.
If you want more information please visit our website at   www.retirementahead.co.uk and complete the enquiry form.

February 2018


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