Sheperd Limited - UK Pension Calculator

Explore and compare 7 strategies for your pension pot — updated for 2026 rules

UK Pension Rules — The Basics

Tax-Free Portion
£25,000
25% of pot, typically
Taxable Portion
£75,000
Other 75% when withdrawn
Access Age
55–57
Rising to 57 from 2028
Years Until Access
0
Based on current age
From age 55–57 (depending on scheme): You can usually take 25% tax-free. The remaining 75% is taxable as income when withdrawn. From 2028 minimum pension age rises from 55 to 57.

Your Seven Strategy Options

1 · Leave Invested

Let your pot grow untouched for long-term compounding and tax-efficient inheritance.

2 · Take Lump Sum

Cash it all out. 25% tax-free, 75% taxed — possibly at higher rate.

3 · Flexible Drawdown

Keep invested, withdraw flexibly using 3%, 4% or 5% safe rules.

4 · Buy an Annuity

Exchange pot for guaranteed income for life. No market risk.

5 · Pass to Beneficiaries

Use pension as a wealth transfer tool — IHT-free, tax-advantaged.

6 · Hybrid (preserve inheritance)

Take 25% tax-free now, leave the rest invested with minimal drawdown.

7 · Reinvest Elsewhere

Withdraw and move into ISAs, property or business — lose tax shelter.

Click "Compare All"

See every option side-by-side with projected outcomes.

💰 Option 1: Leave It Invested

No withdrawals. Pot compounds at your assumed return rate. Best for long-term growth and inheritance.

Conservative (3%)
— at horizon
Moderate (5%)
— at horizon
Aggressive (7%)
— at horizon
Real value (inflation-adjusted)
Today's purchasing power
Conservative (3%)Moderate (5%)Aggressive (7%)
👉 Best for: Long-term growth · Passing wealth to children/spouse tax-efficiently · Those who don't urgently need the money.

Year-by-year projection (your chosen growth rate)

YearAgePot valueReal (today's £)Growth this year

🏦 Option 2: Take Lump Sum (Cash It Out)

Take the entire pot as cash. 25% is tax-free; 75% is taxable as income. Big risk: pushes you into a higher tax band.

Tax-free (25%)
Taxable (75%)
Income tax owed
Net in hand
After all tax

Tax breakdown

BandThresholdAmount taxedRateTax
⚠️ Downsides: Lose tax shelter · No future pension growth · Estate tax (IHT) becomes applicable on remaining cash · Likely pushed into higher/additional rate bands in year of withdrawal.
Tip: Most advisers recommend phased withdrawals over several tax years rather than one big lump sum, to avoid pushing yourself into higher tax bands.

📊 Option 3: Flexible Drawdown

Keep money invested; withdraw as needed. Sustainability depends on growth vs withdrawal rate.

3% withdrawal (safe)
per year
4% withdrawal (common)
per year
5% withdrawal (risky)
per year
Your rate

Pot depletion projection

👉 Pros: Flexible income · Remaining pot still grows · Can pass on what's left.
👉 Cons: Market risk (sequence-of-returns risk) · Requires budgeting discipline · Can deplete early if returns disappoint.

Sustainability table — will the pot survive?

Withdrawal rateAnnual income (gross)Net after taxPot survives 20 yrs?Status

🧓 Option 4: Buy an Annuity (Guaranteed Income)

Exchange your pot for a guaranteed income for life. Rates based on typical UK 2026 estimates.

Single Life, Level
per year, guaranteed
Joint Life (spouse)
continues to spouse
Inflation-linked
starts lower, grows with RPI
Net after tax (your choice)

Cumulative income over time

👉 Pros: Guaranteed income for life · No market risk · Can include spouse/inflation protection.
👉 Cons: No flexibility · Generally poor inheritance unless structured · Annuity rates depend on market conditions at purchase.
Break-even analysis: You'd need to live roughly more years after purchasing to "beat" keeping the cash.

👨‍👩‍👧‍👦 Option 5: Pass to Spouse or Children

Pensions are one of the most powerful wealth transfer tools in the UK. Death age matters significantly.

If die BEFORE 75
Tax-free to beneficiaries
If die AFTER 75
Beneficiaries pay income tax
Estimated pot at death
IHT saved vs cash
Pension is outside your estate
Key point: A pension is one of the best wealth transfer tools in the UK. No inheritance tax (40%) applies to pension pots — even under post-75 rules, beneficiaries only pay income tax on withdrawals.

Comparison: pension vs general estate

ScenarioWhat family receivesTax applied
Die before 75 — pensionNo tax
Die after 75 — pension (basic-rate beneficiary)Income tax (20%)
Die after 75 — pension (higher-rate beneficiary)Income tax (40%)
Cash withdrawn & held in bankIHT (40%) above NRB
Proposed changes: From April 2027 the UK government plans to include unspent pensions in the estate for IHT purposes. This could materially change the inheritance calculus — this calculator reflects pre-2027 rules.

🔁 Option 6: Hybrid — Use Some, Preserve Rest

Take the 25% tax-free lump sum, leave the rest invested and drawdown lightly. The "best of all worlds" for most people.

Tax-free cash now
25% of pot
Remaining invested
75% of pot, still growing
Light drawdown (gross)
per year from remainder
Est. pot value at horizon
After growth and withdrawals

Projected pot value with hybrid strategy

🧠 Honest Take

This hybrid approach gives you:

  • Flexibility — cash now, income when needed
  • Growth — majority stays invested
  • Inheritance — most of pot preserved for beneficiaries
  • Tax efficiency — spreads withdrawals over years to avoid higher-rate bands

📈 Option 7: Withdraw & Reinvest Elsewhere

Take the pot out and move into ISAs, property or business. You lose pension tax advantages.

Starting capital (after-tax)
= cash-out net
ISA grown @ your rate
Tax-free growth (£20k/yr limit)
Property/GIA grown
Subject to CGT/rental tax
Net to estate (IHT applies)
After 40% IHT over NRB
⚠️ Downsides: You lose pension tax advantages (growth & inheritance). Exposes money to inheritance tax (40% above £325k nil-rate band). Uses up annual ISA allowance slowly (£20k/yr).
When it might make sense: If you have specific goals for the capital (e.g. a buy-to-let, business investment) and have already used your ISA and pension allowances.

⚖️ Side-by-Side Comparison

All strategies evaluated against your inputs. Sortable by any column.

Strategy Income / year Risk Flexibility Inheritance value Est. total value @ horizon

Total value at horizon (bar chart)

🧠 Best strategy for most people