New Income Drawdown Rules: Post
April 2011
Income drawdown from pension changed on April 6th 2011. In brief the
changes are:
- Two type of drawdown; a restricted
version for people with income less than £20,000 per
annum secured income (known as Capped Drawdown); and a flexible
version for people with income in excess of £20,000
per annum (known as Flexible Drawdown)
- The maximum amount of income is
reducing, it is now 100% of the single life annuity
that somebody of the same sex and age could
purchase. The pension provider calculates the
maximum income, using standard tables prepared by
the Government Actuary's Department (GAD).
Click here to view the GAD tables, or
click here to calculate the maximum income
available to you.
- The maximum income will be reviewed
every three years until age 75 and annually from age
75, based on the Government Actuary's Department
rates for an individual of the same age at the time
of each review.
- There is no minimum amount of
income that must be drawn, irrespective of age. This
means that individuals may be able to leave their
pension fund untouched for as long as they like,
without the need to draw income.
- Tax-free cash lump sums may
now be paid after age 75 where an individual has
elected to set aside or 'designate' funds for income
drawdown at the same time, even if they decide to
take no income.
If you are considering using income drawdown or
delaying taking your tax-free cash lump sum and starting
your pension after age 75 then you should check whether
your pension provider is offering these options - not
all pension providers offer income drawdown in which
case you may need to transfer your pension to a provider
that does offer income drawdown - this is likely to
incur costs.
Income drawdown carries certain risks. Only specially
qualified pension providers are permitted to offer
advice on this subject. We strongly recommend that you
seek independent financial advice from a properly
qualified pensions adviser. Annuities-Online has links
to IFA's that can help you with this subject,
click here
to complete an enquiry form.
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