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What is a Personal Pension?
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Pensions are long-term investments with special tax rules – for example, you get tax relief on contributions.
A personal pension is one that you take out yourself, for example if you're self-employed or your employer doesn't offer a pension arrangement. They are a type of money purchase pension.
The fund builds up using your contributions, investment returns and tax relief. It helps to think of money purchase pensions as having two stages:
Stage 1
The value of the policy builds up using your contributions, investment returns and tax relief.
Stage 2
When you retire, you can take a tax-free lump sum from your fund and use the rest to secure an income – usually in the form of a lifetime annuity.
The amount of pension income you'll get will depend on:
- how much you pay into the fund;
- how much, if anything, your employer pays in;
- how well your investments have performed;
- what charges have been taken out of your fund by your pension provider;
- how much you take as a tax-free lump sum;
- annuity rates at the time you retire; and
- the type of annuity you choose.
For a Personal Pension Tax free cash is 25% of the fund.
