The value of investments can go down as well as up, and the investor could get back less than was paid in. Laws and tax rules may change in the future. Personal circumstances and where the investor lives in the UK will also have an impact on tax treatment.

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Income drawdown

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.


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75 CPD minutes

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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.


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30 CPD minutes

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Annuities and scheme pensions

This module explains the nature, options and taxation of lifetime annuities and scheme pensions.


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30 CPD minutes

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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.


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45 CPD minutes

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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.


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30 CPD minutes

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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.


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30 CPD minutes

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Pension age

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.


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30 CPD minutes

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Pensions and ill-health

This module looks at the options and rules around taking pension benefits on ill-health or serious ill-health, plus the taxation of the benefits.


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30 CPD minutes

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