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Features & benefits
Retirement Account
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Personal Pension Plan
Conventional Annuities
Features & benefits
Charges & commission
How to apply
Individual Buyout Plan
Features and benefits
Eligibility
Your client must be
Is at least age 55 at entry
Is aged less than 75 at entry
Income choices
Level payments or payments that increase at a fixed rate per year
Index-linked annuities increase or decrease in line with changes to the Retail Price Index (RPI)
Features
Conventional lump sum contract where the annuity is payable for life
Single life or joint life
Guaranteed period
Various payment frequencies: monthly, quarterly, half yearly, annually (paid in advance or arrears)
Income paid level, fixed increase or RPI
Ability to convert from an existing unitised annuity
Aims
To provide your client with a taxable income on fixed terms for the rest of their life
To give your client choice of providing income for their spouse or dependent after death in exchange for a smaller taxable income
To give your client the choice of taking tax-free cash sum at the start of the plan in exchange for a smaller taxable income
Bid/offer spread
None
Policy fee
We allow for the charges when we calculate the amount of pension we offer you
Contributions
Internal - no minimum
External - £10,000 minimum
Annuity options
Fixed annuity
Increase by percentage or vary in line with RPI
Conversion from unitised annuity
Restrictions
Once set up, the plan can't be cashed in, and the basis of the income can't be changed
Reporting
Annual P60 confirming tax paid and usage of lifetime allowance
Tax
Income will be treated as earned income and will be taxable
If your client decides to take a cash sum, it's normally tax-free
We'll deduct tax from each income payment before it's paid
HM Revenue & Customs will notify us of the relevant tax allowances and we'll take these into account in working out how much tax to deduct
Tax rules may change in the future
Risks
Once it's set up, your client can't cash in their plan or normally change the basis of their income, even if their circumstances change
When your client dies, their income will normally stop. The total amount paid out may be less than the amount that was originally invested
If your client chooses a pension that doesn't increase or increases at a rate lower than the future RPI, inflation could reduce what they can buy with their income
Get in touch
Speak to us and discuss how we can help
Apply now
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