TelDan

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

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.