30 April 2025 · 6 min read

The 25% Tax-Free Pension Lump Sum Explained

You can take 25% of your pension pot tax-free from age 55 — capped at £268,275. Taking it all at once is rarely the best move.

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The Pension Commencement Lump Sum (PCLS) is the 25% you can take from a defined-contribution pension free of income tax. The maximum is £268,275 — 25% of the old Lifetime Allowance.

Take it all at once?

Only if you have a specific need (mortgage payoff, business investment). Otherwise, taking 25% of each withdrawal — 'UFPLS' — keeps the rest growing tax-free inside the pension.

Tax on the other 75%

Taxed as income at your marginal rate. Stay under £50,270 total income to avoid higher-rate tax.

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