Gifts from surplus income

I want to find out if income from SIPPs - whether drawdown or UFPLS, counts as income for the purpose of gifting moneys from surplus income. I could not find anything about this in HMRC information online.

Hi,
Please refer to the following guide and its associated links for guidance:
IHTM14231 - Lifetime transfers
Thank you

Thank you for the reply but there is absolutely nothing in that HMRC guide or in any link regarding Drawdown of UFPLS - the only mention of pension income is about annuities, which are quite different. This issue will be of relevance to many people with the imposition of IHT on pension plans. I would be grateful for information regarding this point

Hi ,
 

Please contact the IHT helpline for clarification on 0300 123 1072 . Thank you ,

Hello, Also wanting confirmation as to regular UFPLS withdrawals counting as income for gifts out of surplus income. I just called the number above and was told they were not allowed to answer that question as it counted as financial advice and they can only advise after someone's death anyway, while this question clearly applies while someone is alive. So back to square 1.