Taking pension benefits CPD modules
Browse our free learning modules on the different ways to take pension benefits.
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This module covers how income drawdown works, the potential advantages of using it and how the flexibility available under income drawdown can be used to provide lump sums and/or income tax efficiently.
Uncrystallised funds pension lump sums (UFPLS)
This module looks at the requirements to allow UFPLS payments to be made, the taxation of these payments and how future pension funding can be impacted.
Annuities and scheme pensions
This module explains the nature, options and taxation of lifetime annuities and scheme pensions.
Tax free cash
This module looks at the situations where tax free cash may differ from the normal 25%, the different ways that tax free cash can be provided by defined benefit schemes and the potential impact of the lifetime allowance.
Scheme specific tax free cash
This module looks at how scheme specific tax free cash is calculated on taking benefits and the situations in which the protection could be lost - in particular, the rules around transferring protected tax free cash rights.
Triviality and commuting small pensions for cash
This module explains the situations in which small pension funds can be commuted for cash, the valuation of pension benefits for these purposes and how they’re taxed.
This module explains when individuals will be able to access their pension benefits, including the necessary conditions for payment before the normal minimum pension age.
Other CPD learning modules
Choose from our range of learning modules on a range of topics from pension funding and personal taxation to investment bonds and ISAs.
Any reference to legislation and tax is based on our understanding of United Kingdom law and HM Revenue & Customs practice at the date of production. These may be subject to change in the future. Tax rates and reliefs may be altered. The value of tax reliefs to the investor depends on their financial circumstances. No guarantees are given regarding the effectiveness of any arrangements entered into on the basis of these comments.