Piquet

We have Sipps and Stakeholder pensions, plus final salary pensions and other investments. Until the recent budget, we planned to leave the Sipp/Stakeholder pensions untouched and leave them to our Children, who are both British, but now resident in Canada (with Citizenship) We now plan to withdraw the 25% tax-free and gift to our children - are there any UK tax implications (Income tax or Potentially Exempt transfers)? I believe there is no tax to pay on gifts at the Canadian end.