Early access to pension savings

Early access to pension savings

December 2010

Early access to pension savings

December 2010

Official versions of this document are printed on 100% recycled paper. When you have finished with it please recycle it again. If using an electronic version of the document, please consider the environment and only print the pages which you need and recycle them when you have finished.

? Crown copyright 2010 You may re-use this information (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence. To view this licence, visit or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or e-mail: psi@nationalarchives..uk. ISBN 978-1-84532-813 PU1098

Contents

Foreword Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Annex A

Introduction Early access as an incentive to save Possible models for early access to pension savings Wider pensions tax rules and early access How to respond Summary of questions for interested parties

Page 3 5 7 11 15 17 19

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