Please sense check my thinking regarding SIPP drawdown
Please sense check my thinking regarding SIPP drawdown
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Discussion

nickfrog

Original Poster:

23,142 posts

234 months

Tuesday
quotequote all
56
Retired
Income £8k / year for a little bit of consultancy
Other income is ISA based

I feel I am missing out on £4,570 of tax free income every year.

So: can I simply start withdrawing £4,570 from my SIPP to close that gap? (this won't be a 25% tax free withdrawal, but will the basis for those future tax free withdrawals go down or is that secure?)

The only downside I can think of is that I won't be allowed to pay in more than £10k/year into my SIPP ever again (which is fine by me). Any other downsides?

BUT, can I pay £10k into my SIPP (£12,570-20%) and claim pension tax relief on that without breaking the recycling rules?


Edited by nickfrog on Tuesday 16th September 12:37

jfdi

1,229 posts

192 months

Tuesday
quotequote all
To withdraw money the amount to be withdrawn first needs moving from your sipp pot to a drawdown pot. At this point you'll receive 25% of the amount moved tax free, so that 25% needs to be cash the other 75% can still be a shares or investments. You can then set up regular payments to yourself from this drawdown pot ensuring enough is in cash to pay out, once the first of these payments is made the 10k limit to adding funds kicks in.

nickfrog

Original Poster:

23,142 posts

234 months

Tuesday
quotequote all
Thank you. So I can't touch the 75% non-tax free without de-investing the 25%? That's not great. My ideal scenario would be to cash in £4,570 and leave the corresponding 25% tax free element invested!

chip*

1,430 posts

245 months

Tuesday
quotequote all
nickfrog said:
Thank you. So I can't touch the 75% non-tax free without de-investing the 25%? That's not great. My ideal scenario would be to cash in £4,570 and leave the corresponding 25% tax free element invested!
you can chuck your unwanted £1,523 (25% TFC) into an ISA where it can remain invested (assume you have ISA allowance available).

TwigtheWonderkid

46,867 posts

167 months

Tuesday
quotequote all
I always thought if you took £4570 from your taxable pot (that OP won't pay tax on because it's within his £12570 personal allowance), you have to take £1523.33 from your tax free pot. So a total of £6093.33, 75% from your taxable pot, 25% from your tax free pot, none of which is taxable.

I said this on another thread, someone agreed with me but most said I was talking nonsense.

LastPoster

3,027 posts

200 months

Tuesday
quotequote all
nickfrog said:
56
Retired
Income £8k / year for a little bit of consultancy
Other income is ISA based



BUT, can I pay £10k into my SIPP (£12,570-20%) and claim pension tax relief on that without breaking the recycling rules?
You can only get tax relief on payments into your pension to the limit of your 'relevant earnings' in the tax year (or £3600 if earnings zero or below this limit) Income from ISA wouldn't count



nickfrog

Original Poster:

23,142 posts

234 months

Tuesday
quotequote all
LastPoster said:
You can only get tax relief on payments into your pension to the limit of your 'relevant earnings' in the tax year (or £3600 if earnings zero or below this limit) Income from ISA wouldn't count
Sure but I am not counting my ISA income. Just the £8k consultancy which I want to top up to the allowance using (taxable) drawdown.

nickfrog

Original Poster:

23,142 posts

234 months

Tuesday
quotequote all
TwigtheWonderkid said:
I always thought if you took £4570 from your taxable pot (that OP won't pay tax on because it's within his £12570 personal allowance), you have to take £1523.33 from your tax free pot. So a total of £6093.33, 75% from your taxable pot, 25% from your tax free pot, none of which is taxable.

I said this on another thread, someone agreed with me but most said I was talking nonsense.
Yes it's a shame and highlights the complexity of it all. In fairness, this configuration would still work as the other poster highlighted I could use ISA headroom which will appear next year when I have finally finished bed & isaing my GA account.

I just don't want to fall foul of the recycling rules.

Gary C

13,982 posts

196 months

Tuesday
quotequote all
nickfrog said:
56
Retired
Income £8k / year for a little bit of consultancy
Other income is ISA based

I feel I am missing out on £4,570 of tax free income every year.

So: can I simply start withdrawing £4,570 from my SIPP to close that gap? (this won't be a 25% tax free withdrawal, but will the basis for those future tax free withdrawals go down or is that secure?)

The only downside I can think of is that I won't be allowed to pay in more than £10k/year into my SIPP ever again (which is fine by me). Any other downsides?

BUT, can I pay £10k into my SIPP (£12,570-20%) and claim pension tax relief on that without breaking the recycling rules?


Edited by nickfrog on Tuesday 16th September 12:37
aren't the recycling rules only reffering to using a PCLS and are easily bypassed by stating that you never intended to do it, so you can ?

"The individual must still be shown to have intended to use the lump sum as the indirect means of making the increased contributions."

LastPoster

3,027 posts

200 months

Tuesday
quotequote all
nickfrog said:
LastPoster said:
You can only get tax relief on payments into your pension to the limit of your 'relevant earnings' in the tax year (or £3600 if earnings zero or below this limit) Income from ISA wouldn't count
Sure but I am not counting my ISA income. Just the £8k consultancy which I want to top up to the allowance using (taxable) drawdown.
So you can only pay £8k gross in then

Rufus Stone

10,866 posts

73 months

Tuesday
quotequote all
nickfrog said:
56
Retired
Income £8k / year for a little bit of consultancy
Other income is ISA based

I feel I am missing out on £4,570 of tax free income every year.

So: can I simply start withdrawing £4,570 from my SIPP to close that gap? (this won't be a 25% tax free withdrawal, but will the basis for those future tax free withdrawals go down or is that secure?)

The only downside I can think of is that I won't be allowed to pay in more than £10k/year into my SIPP ever again (which is fine by me). Any other downsides?

BUT, can I pay £10k into my SIPP (£12,570-20%) and claim pension tax relief on that without breaking the recycling rules?


Edited by nickfrog on Tuesday 16th September 12:37
If your pension fund is worth more than £1,073,100, or will be by the time you do want the tax free cash, you could crystallise the £4,570 and draw all if it as pension. However, it would be an Uncrystallised Fund Pension Lump Sum and the SIPP provider will be obliged to deduct emergency tax and you then have the ball ache of getting it refunded by HMRC.

How many years is this likely to go on for? It may be better to crystallise say £20,000, Take the£5,000 tfc and pop in a ISA, then have three years at £4,570 pa. That way the SIPP provider will receive a tax code as it's ongoing drawdown.

nickfrog

Original Poster:

23,142 posts

234 months

Tuesday
quotequote all
LastPoster said:
nickfrog said:
LastPoster said:
You can only get tax relief on payments into your pension to the limit of your 'relevant earnings' in the tax year (or £3600 if earnings zero or below this limit) Income from ISA wouldn't count
Sure but I am not counting my ISA income. Just the £8k consultancy which I want to top up to the allowance using (taxable) drawdown.
So you can only pay £8k gross in then
I thought I could get:
£8k consultancy
£4,570 non tax free drawdown
Total income £12,570
minus 20% = £10,056 rounded down to £10k. So I thought I could pay in £10k into SIPP to trigger a £2,500 PTR.


nickfrog

Original Poster:

23,142 posts

234 months

Tuesday
quotequote all
Rufus Stone said:
If your pension fund is worth more than £1,073,100, or will be by the time you do want the tax free cash, you could crystallise the £4,570 and draw all if it as pension. However, it would be an Uncrystallised Fund Pension Lump Sum and the SIPP provider will be obliged to deduct emergency tax and you then have the ball ache of getting it refunded by HMRC.

How many years is this likely to go on for? It may be better to crystallise say £20,000, Take the£5,000 tfc and pop in a ISA, then have three years at £4,570 pa. That way the SIPP provider will receive a tax code as it's ongoing drawdown.
Let me digest this please!

LastPoster

3,027 posts

200 months

Tuesday
quotequote all
nickfrog said:
LastPoster said:
nickfrog said:
LastPoster said:
You can only get tax relief on payments into your pension to the limit of your 'relevant earnings' in the tax year (or £3600 if earnings zero or below this limit) Income from ISA wouldn't count
Sure but I am not counting my ISA income. Just the £8k consultancy which I want to top up to the allowance using (taxable) drawdown.
So you can only pay £8k gross in then
I thought I could get:
£8k consultancy
£4,570 non tax free drawdown
Total income £12,570
minus 20% = £10,056 rounded down to £10k. So I thought I could pay in £10k into SIPP to trigger a £2,500 PTR.
Tax rebate on contributions is available only on "Relevant Earnings"

Income from pension is not earnings as far as contributions are concerned

Link https://adviser.royallondon.com/technical-central/...





Jockman

18,271 posts

177 months

Tuesday
quotequote all
Thinking out loud if your consultancy work was via an Employer then you would be under Employer contribution rules rather than Employee contribution rules.

Same difference if under MPAA I appreciate.

John Dough

1 posts

Yesterday (11:52)
quotequote all
long time lurker emerging from the shadows as I am in a similar situation and fretting about taxation.

You are probably recycling but even if not you will only save 20% which you will pay on the way out.

Depending upon what other taxable income streams you have coming you may want to look more long term about when you draw income.

Why not take the max tax free lump sum, (reinvest it in a GIA and top up your ISAs) and then drawdown to use up your tax free allowance. Paying 20% now may help avoid paying 40% later.