When you pay money into a pension during your working life, you build up a fund. If you have a "Defined Benefit" or "Final Salary Pension Scheme", your fund will automatically begin to pay you a regular pension when you retire.
If, like many people, you have another sort of scheme (usually called a "Defined Contribution Scheme") then a few weeks before you retire you will have to decide how best to use your pension fund to provide you with a regular income. Of the options available, the most popular choice by far is to buy an annuity. This guide helps you understand your annuity options.
An annuity is a form of insurance which guarantees to pay you an income for life – no matter how long you may live. So you need never worry about your income drying up. This makes it safe and secure and gives you peace of mind.
WHEN YOU CAN START TAKING PENSION INCOME
Many schemes let you take your pension income any time between ages 50 and 75. However, new pension rules, due to come into effect on 6 April 2010, will increase the minimum age to 55.
When you first took out your personal pension plan or retirement fund, you probably nominated a specific retirement age. If so, it’s unlikely you would be held to that. But if you’re retiring early, check that it won’t cost you anything as a Market Value Reduction (see page 18 for more information) or other charges may apply.
WHY AN ANNUITY MAKES SENSE
No-one knows what the future holds, which can make it difficult to plan ahead. The good news is that people are living longer and enjoying a more active retirement, which is why an annuity is so attractive because it guarantees to pay a regular income, no matter how long you live. So even if you live to be 105 you can rest assured that the money will keep coming in.
Statistics show that 18% of today’s 65-year old men and 29% of today’s 65-year old women will live into their 90s*. In the 1960s there were fewer than 300 centenarians, yet in 2004 there were more than 6,000 people over 100 years old in England and Wales and by 2036 this number is predicted to increase to 39,000
Figures like this demonstrate why securing an income for life is vital. Annuities can provide the security of an income for life, so you'll need to choose the right annuity to suit your individual circumstances.
THE EFFECT OF INFLATION ON YOUR RETIREMENT INCOME
The cost of living in retirement is higher than you may think. In the early years you will almost certainly take up new hobbies or devote more time to old ones. You may also want to travel more, and visit friends and relatives abroad. Then as you get older and start spending more time at home, you may find that your utility bills rise.
The increased cost of living, combined with the fact that you can expect to enjoy an average of 22 years in retirement, means that an annuity that has the potential to increase your income over the years may be most suitable. Even if the Bank of England achieves its 2% inflation target, £1,000 in today’s money will only be worth £647 in 22 years’ time.
The good news is that with an annuity you have various options that can make sure your retirement income increases in line with inflation. We’ll explain these in more detail later on.
IF YOU HAVE MORE THAN ONE PENSION
Over the years you may have worked for a few different companies and paid into more than one pension with different providers. In this case you may want to combine your total fund value into one annuity.
This could maximise your potential income, as some types of annuity require you to invest a minimum total fund value. However, you will need to check each pension you have to see if this is possible – and financially beneficial.
For example your pension could include a guaranteed annuity rate which may provide a higher income than you could get elsewhere.
A TAX-FREE CASH LUMP SUM
Before you start taking an income from your pension fund, you have the option of taking a tax-free cash lump sum from it first.
If you do, you'll obviously receive less income from your annuity, but will come away with cash that you can use to boost your pension income in other ways. For instance, you could put your capital into tax-free or tax-efficient savings or investments vehicles.
This will give you easy access to your funds for a special treat or for a "rainy day". Meanwhile your tax-efficient funds will continue to gain interest.
Normally you can take up to a maximum of 25% of your pension fund as tax-free cash. This means you will receive around 25% less income from your annuity.
You cannot invest some or all of the cash into the same or another pension plan. This is known as "recycling" - if you require further information please visit www.pru.co.uk/annuities.
HOW YOUR PARTNER, HEALTH AND OTHER FACTORS CAN INFLUENCE YOUR DECISION
Like many people, you may want to ensure that your partner can continue to benefit from your pension if you die before they do. You can choose an annuity option that will ensure they can – though it means your income will be lower. This is known as a joint-life annuity.
You could also select a guaranteed payment period. Choosing a guarantee period means that your pension annuity income will be paid for a minimum number of years even if you die. Your pension annuity income can be set up with a guaranteed term up to 10 years (5 years for Protected Rights). With this option you will receive a lower starting income than a pension annuity without a guaranteed payment period.
If you suffer from poor health or have a long-term medical condition, you may feel that you will never receive the full benefit of an annuity. However, this is one instance where poor health can actually work in your favour. If you have an existing medical condition and a total pension fund of £20,000 or more after taking any tax-free cash, you may qualify for an enhanced annuity rate. See page 19 for more information.
PROTECTED RIGHTS AND GUARANTEED MINIMUM PENSION (GMP)
If you have Protected Rights, or GMP, benefits and you are married or have a civil partner, you MUST choose a joint-life pension annuity for this portion of your pension. There are other restrictions that may apply to these funds, this will be highlighted on the quotation we will send you nearer your retirement date.
From ill health to inflation, there is an annuity specially designed to meet your needs.
HOW MUCH WILL YOU GET FROM YOUR PENSION?
Depending on the type of pension you have, how much income you will receive will depend on a combination of things such as:
- the size of your pension fund
- any other pensions you transfer
- your age and sex
- the age and sex of your financial dependant, if you have one
- what type of annuity you choose for your retirement income, and the charges built into it
- whether or not you take any tax-free cash
- the type of income you choose, for example level or increasing
- the other options you choose, for example joint-life;
- how long we expect people to live;
- investment conditions and interest rates at the time you convert your pension into income.
- your lifestyle – factors such as where you live and health related factors such as whether you smoke may also be taken into account.
Please note – all annuities are paid in Pounds Sterling initially and are subject to tax. When we start paying your annuity, your income may be temporarily taxed at an emergency rate until we are advised of the correct tax rate by HMRC.
TYPES OF ANNUITY
There are many types of annuity and pension income options to consider and depending on your circumstances you may be able to choose one or a combination of these. On the following pages you will find an overview of the main options available.
Remember that you're free to shop around for the most appropriate solution. This is called an "Open Market Option" - see page 19 for more information.
It's important to understand that once you have bought an annuity you can’t change your mind, so you need to be sure you’ve made the right decision.
GUARANTEED PENSION ANNUITY WITH LEVEL INCOME
This basic type of annuity (also known as a conventional annuity) guarantees to pay you an income for life. It also guarantees the amount it will pay. The income will be fixed from the start and will not change until you die.
ADVANTAGES:
- Guaranteed income that will stay the same.
DISADVANTAGES:
- The purchasing power of your pension income will be eroded by inflation over time.
- No possibility of increases in income.
- Once selected, you cannot change your mind.
- GUARANTEED PENSION ANNUITY WITH INCREASING INCOME
As its name suggests, this option allows you to choose an income that will increase over the years. The amount of the increase can be set at a fixed percentage each year or linked to inflation (using the Retail Prices Index).
ADVANTAGES:
- Guaranteed income that will increase in line with the Retail Price Index (RPI), or by the fixed rate chosen.
- If you choose RPI, your income will be protected against inflation.
DISADVANTAGES:
- Your starting income may be lower than with other types of annuity.
- If you choose a fixed percentage increase, your income might become eroded by inflation over time.
- Once selected, you cannot change your mind or change the level of increases.
- If you choose RPI, and inflation is negative, your income will go down (unless you choose to protect against this).
WITH-PROFITS PENSION ANNUITY
If you have a pension fund(s) of £20,000 or more (after taking any tax-free cash), a With-Profits Pension Annuity can be arranged to produce a similar income as a Guaranteed Pension Annuity.
Assuming investment returns are good, your income may increase and over the longer term may give some protection against inflation. If investment returns are poor, your income may fall. So With-Profits pension annuities involve an element of risk – and potential reward.
Your choice of starting income will determine the level of risk you are taking – the lower the income, the less risk there is. Conversely, the higher the income the more risk there is that your income could reduce in the future.
ADVANTAGES:
- Guaranteed minimum income.
- Potential for increases in income based on fund performance.
- Potential to keep pace with or even outpace inflation.
- Allows you to convert to a conventional annuity with level or increasing income.
DISADVANTAGES:
- Your income can reduce in years of poor fund performance, although not below a minimum guaranteed income level.
UNIT-LINKED ANNUITY
Here you can choose to link your retirement income to the value of an underlying investment fund. The fund(s) can be low, medium or high risk (depending on the offering of the provider).
Usually the more risky the underlying fund, the more your retirement income may increase – or decrease. Also, most Unit-Linked annuities do not come with a minimum income guarantee.
ADVANTAGES:
- Potential for increases in income based on fund performance.
- Potential to keep pace with or even outpace inflation.
- Some allow you to convert to a conventional annuity with level or increasing income.
DISADVANTAGES:
- Income can fall.
- Often there is no minimum guarantee.
- Highest risk annuity option – entirely dependant on investment returns.
ARE THERE OTHER OPTIONS?
YOUR ENTIRE PENSION FUND AS A LUMP SUM
If the total value of all your pension fund(s) is less than the limit set by the Government (please see below), you can take any one or all of them as a lump sum provided that you're between the ages of 60 and 75. Normally, the first 25% of this money will be free of tax, while the rest is taxed as income. If you decide to do this, one important point to remember is that you have to withdraw all the funds you wish to take as a lump sum - in a single 12 month period and once this is done you will receive no other income from your pension.
The Government has announced the following limits:
- 2009/10: £17,500
- 2010/11: ££18,000
PUT OFF BUYING AN ANNUITY UNTIL LATER
You don’t have to start taking your retirement income on the date you originally chose to retire. You can wait until you’re ready or if you wish, you can start taking your retirement income and any tax-free cash and continue working. The only deadline is your 75th birthday, because you have to convert your pension fund into an income and take any tax-free cash before this date.
If you decide to take this option your pension fund will stay invested until we hear otherwise from you and will have the potential to continue growing.
There are however risks involved in putting things off. These include:
- Changing annuity rates The older you are the higher the income rate you'll get. This is because your life expectancy is shorter. However if life expectancy rates continue to rise in the UK, all else being equal your pension fund could purchase a lower rate of income.
- Lost income If you think by waiting you will get a higher income from your pension in the future, don't forget to take into account the income you'll miss out on during the delay.
- Pension growth Taking your pension later could give it a chance to grow but you could be better or worse off depending on investment performance.
If you're in a pension plan that allows you to stay invested in our With-Profits Fund after your original retirement date and choose a new retirement date, please bear in mind the following information. If you decide to take the money out before your new retirement date we might have to reduce your fund value if the value of the underlying assets were less than the value of your Plan, including all bonuses. This is known as a Market Value Reduction and is designed to give fair returns to all investors in our With-Profits Fund. In this event, the amount available to buy your pension annuity may go down.
OPEN MARKET OPTION
You're free to shop around for the best income, although not all providers offer you the same terms – so it's best to check what we are offering you and use this as a basis to find the deal that's best for you. One thing to definitely look out for is if your pension includes a guaranteed annuity rate which may offer a higher income that you could get elsewhere. If you transfer to another provider you may lose this guarantee.
It's also worth noting that you can also transfer pension money from other providers to us, if we offer the most suitable option for you.
ENHANCED (Impaired Life) ANNUITY
If you have a pension fund(s) of £20,000 or more and you or your partner are suffering from a serious medical condition, you may be able to get a higher than normal pre-tax retirement income.
Medical conditions that may qualify are those that are likely to shorten your life such as stroke, some cancers, diabetes, or disease of the kidneys, heart or lungs. In most cases, you will be provided with an quotation using the information collected from your completed medical questionnaire. For more serious conditions, you may need to provide detailed medical evidence. This means that the process will take a little longer, and it will enable you to get the best possible terms.
LIFETIME MORTGAGE
For many of us, the large proportion of our wealth is tied up in our homes. If you find your pension fund may not be enough to give you the standard of living you want in retirement, all is not lost. You may be able to withdraw some of the equity in your home to help make your retirement more comfortable.
ALTERNATIVELY SECURED PENSION
This is an income drawdown product for people age 75 who do not wish to buy an annuity. There is a minimum and maximum level of income and tax-free cash is not available with this option. We don’t offer this option. Please speak to a financial adviser for further information.
INCOME DRAWDOWN (Unsecured Pension) AND FLEXIBLE ANNUITIES
If your pension funds are large you may have other options open to you. You may even be able to buy a flexible annuity or take income drawdown. These allow you to keep your pension invested while taking an income. Income can go up or down depending on market conditions. These are more complicated and higher risk options.
FIND OUT WHERE YOU CURRENTLY STAND
When pulling detailed figures together we suggest that you (and your partner, if appropriate) get up to date valuations for all your:
- private or company pensions;
- state pensions and benefits;
- savings and investments (both their capital value and average yearly income/interest);
- loans, mortgages, credit cards and other debts.
STATE PENSIONS AND BENEFITS
You can find out about these on the Department for Work and Pensions' website www.dwp.gov.uk You can get a estimate of your state pension by contacting the Future Pension Centre. Call 0845 3000 168 or visit www.thepensionservice.gov.uk
LITTLE OR NO PENSION
If you have low pension income, you could be eligible for pension credit or other state benefits. To find out about them contact your local social security office or visit www.thepensionservice.gov.uk where you can search for local sources of help.
LOST TRACK OF ANY PENSIONS?
If you’ve lost touch with your pension provider, it’s important to make contact and let them know where you are. If you don’t know how to trace them, the Pension Tracing Service may be able to help. Call 0845 6002 537 or visit www.thepensionservice.gov.uk
KEY STEPS TO TAKING YOUR PENSION INCOME
The following timetable and checklist will help make sure you get the pension income that best meets your needs.
- NOW
Get all your paperwork together and start looking at what options are available to you. If you're transferring funds from other pension providers you may want to ask for a valuation – but bear in mind that this is likely to change by the time you actually retire.
You should also make sure you have a bank or building society account in your own name. The annuity provider will pay your income directly into your bank or building society account. This account MUST be a personal (not business) account in your own name (either your own or a joint account).
If your needs change or you change your mind, there may still be time to back out. Normally the cancellation period is 30 days from the quote being issued, but some companies (at their discretion and depending on how far on your application has progressed) may allow you to cancel right up to the last minute.
- 4-6 WEEKS BEFORE
If you’re moving pensions from different sources, you need to apply 4-6 weeks in advance of your actual retirement date.
We will send you quotations in relation to your pension during this time. You can ask for quotations for different options. For example you could ask for a different guaranteed period or, if you haven't received one already, you could ask for a With-Profits Pension Annuity quotation.
- 2-3 WEEKS BEFORE
Armed with all the information you need, you’re now in the position to make your final decision.
- IN THE FINAL RUN UP
It normally takes several weeks between accepting your chosen quote and your pension being converted into pension income. So make sure you have access to funds to cover any possible gap in income.
WISH YOU’D PAID MORE INTO YOUR PENSION?
If you can afford to top up your pension before you take your pension income, this may be to your advantage. Paying in extra money is not only tax-efficient, but it can help boost your pension income and you'll be surprised at how a little amount can make a difference.
Most pension companies will accept additional lump sums or contribution increases so it is well worth investigating. In addition, in the tax year you take all your benefits, there are no limits on the amount you can contribute to your pension fund. But before doing anything, make sure the pension income you would receive outweighs any charges you may have to pay to top up.
HOW MUCH WILL YOU ACTUALLY NEED IN RETIREMENT?
You may find yourself spending more money than anticipated. Or you may discover that staying at home means higher bills – especially for gas, electricity and telephone.
MONEY CHECKLIST
You may want to use the checklist on the page opposite to help you estimate the amount of income you will need. You also need to think about whether you:
- want to replace any employee-benefits you might lose (e.g. a company car, mobile phone, medical insurance, etc.) and how much will it cost
- may receive extra money in the future (e.g. maturing insurance policies, endowments, bonds, investments, sale of a property or business, inheritances, etc.)
- would be willing to use or dip into your capital (e.g. investing it for income, downsizing your home, releasing equity from your home, selling assets, etc.) to supplement your pension income.

