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The New Pensions Regime

All you need to know about pensions freedom, how to invest and get your money out tax efficiently

A Tips & Advice book about... 

In a nutshell

Use this book for effective pensions planning. In simple language, it explains how the pensions regime affects your pension savings and what you can do about it. It's full of tax-saving advice to help you take advantage of the opportunities and avoid the pitfalls.

In detail

This book provides extensive coverage of the pensions regime and deals with:

  • Retirement benefits
    • pre-6 April 2015
    • post-5 April 2015 (under pensions freedom)
  • Benefits payable on or following death
  • Tax relief for pension contributions
  • Getting help and advice on pensions

Personal pension planning has never been more important. Whilst the current rules provide maximum flexibility, you need to know what you're doing to avoid the traps. Be sure to benefit from the advice in this book and get the most from your pension.

We've created this Tips & Advice book especially for... 

Business owners, company directors and anyone with a pension that wants to:

  • Know about the options to arrange their pension
  • Get the most from their pension

Financial advisors and accountants that want to:

  • Assist their clients to develop a tax-efficient pension strategy

You'll get the following free extras with this Tips & Advice book... 

An Online Service with ready-to-use documents

  • To immediately apply our advice and solutions in practice
  • That you can easily adapt to suit your own requirements

In this Tips & Advice book you'll read about...

Table of contents

Introduction

Part 1 - General matters

1.1. Rights under pensions freedom

1.2. Pension provider obligations

1.3. Finding advice and help with pensions

Section 2 - Contributions

2.1. Contribution limits and taxation

2.2. Money purchase annual allowance

2.3. Annual allowance carry forward

2.4. Pension input periods

2.5. Pension recycling

Section 3 - Pension income and benefits

3.1. Taking pension benefits post-5 April 2015 - trivial commutation

3.2. Taking pension benefits post-5 April 2015 - small pots

3.3. Pension income options - capped drawdown and phased drawdown

3.4. Pension income options - flexible drawdown

3.5. Pension income options - uncrystallised fund pension lump sums

3.6. Combined flexi-access options

3.7. Pension commencement lump sums

3.8. Taking pension benefits post-5 April 2015 - annuities

3.9. Taking pension benefits post-5 April 2015 - Specialist underwritten annuities

3.10. Taking pension benefits post-5 April 2015 - temporary annuities

3.11. Cashing in lifetime annuities

3.12. Pension plan death benefits

Section 4 - Taxation

4.1. Tax payments and refunds on pension payments

4.2. Trivial commutation payments - claiming a tax refund

4.3. Flexi-access payments - claiming a tax refund

4.4. Final flexi-access payments - claiming a tax refund

4.5. Pension payments - an alternative way to obtain a tax refund

Section 5 - Tax planning

5.1. Tax relief for pension contributions

5.2. Using pension input periods

5.3. Pensions for others

5.4. Claiming higher rate tax relief on pension contributions

5.5. Using pension contributions to reduce the HICBC

5.6. Tax planning for pension income

Section 6 - Auto-enrolment

6.1. Pensions auto-enrolment

Section 7 - State pensions

7.1. How are state pensions changing?

7.2. State pension age from 6 April 2016 with transitional protection

Section 8 - Case studies

8.1. Case study Bill

8.2. Case study Bob

8.3. Case study Ellen

8.4. Case study John

8.5. Case study Mary

8.6. Case study Sophie

Section 9 - Appendices

Appendix 1 - List of useful pensions websites

Appendix 2 - Potential problems cashing in annuities

Appendix 3 - Benefit crystallisation events (BCEs)

Appendix 4 - Pension trusts

Appendix 5 - Reporting an annual allowance charge to HMRC

Appendix 6 - Notification of annual allowance charge to pension company

Appendix 7 - Women’s state pension age alignment

Appendix 8 - Table of state pension ages for men and women

Appendix 9 - Expression of wishes

Appendix 10 - Tax treatment of death benefits

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