Pensions

1. Accessing pension savings

1.1. The 25% rule

1.2. Purchasing an annuity

1.3. Flexi-access drawdown

1.4. Uncrystallised funds lump sum

1.5. Deferral

1.6. Money purchase annual allowance

1.7. Accessing smaller pension pots

2. What happens to a pension on death?

2.1. State pension

2.2. Other pension savings

3. What happens to a pension on divorce?

3.1. State pension

3.2. Other pensions

3.2.1. Pension debits

3.2.2. Pension credits

4. Advising the client

5. Employer-funded pension advice

6. State provision

6.1. The single-tier pension

6.2. Voluntary NICs

6.3. State pension age

6.4. Deferring state pension

6.5. The pension credit

7. Pension saving

7.1. Tax relief for pension contributions

7.2. Annual allowance

7.3. Lifetime allowance

7.4. Auto enrolment

7.5. Method of tax relief

7.6. Salary scarifice

7.7. Employer-financed retirement benefit schemes

7.8. Refunds of contributions

8. Other forms of saving for retirement