Annuity tax: Annuity Statutory Framework
The Annuity Statutory Framework carries 2 published figures read from 2 sources' own pages, from 12,570 to 268,275 GBP, read 3 November 2026.
2 of the 4 named sources read in full publish a figure; 2 publish none, read 3 November 2026.
By rule
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| ruletax-free lump sum share | 25% | 25 to 25% | 1 |
| rulelump sum allowance cap | 268,275GBP | 268,275 to 268,275GBP | 1 |
| rulepersonal allowance | 12,570GBP | 12,570 to 12,570GBP | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| GOV.UK lump sum allowance | 268,275GBP | lump sum allowance cap | 2026-11-03 |
| GOV.UK tax on your pension | 12,570GBP | personal allowance | 2026-10-31 |
| GOV.UK lump sum allowance | 25% | tax-free lump sum share | 2026-11-03 |
The sentence each figure was read from (3)
- GOV.UK lump sum allowance, read 2026-11-03:
The most you can take is £268,275.
- GOV.UK tax on your pension, read 2026-10-31:
You pay tax if your total annual income adds up to more than your Personal Allowance - this is usually £12,570.
- GOV.UK lump sum allowance, read 2026-11-03:
Lump sum allowance You can usually take up to 25% of the amount built up in any pension as a tax-free lump sum.
Read in full, publishes no figure
2 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- FCA Handbook COBS 19.9, pension annuity comparison information, read 2026-11-03: every candidate on the page was refused
- GOV.UK plan your retirement income, get advice, read 2026-11-03: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
2 of the 4 named sources that could be read published a usable figure; 2 published none and are recorded as not published, never filled in; 4 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in GBP (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 12 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per rule that bounds the purchase - the FCA's comparison obligation before a sale, the 25% tax-free lump sum and its cap, the income tax due on annuity income, the minimum pension age and State Pension age - quoted verbatim with its effective date, so a headline rate can be turned into the net income the reader will actually receive
12 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (8)
- FCA Handbook COBS 19.9, pension annuity comparison information(the publisher's own terms; quoted for reporting and comment)
- FCA annuity comparator research(the publisher's own terms; quoted for reporting and comment)
- GOV.UK tax on your pension(the publisher's own terms; quoted for reporting and comment)
- GOV.UK lump sum allowance(the publisher's own terms; quoted for reporting and comment)
- GOV.UK State Pension age(the publisher's own terms; quoted for reporting and comment)
- GOV.UK plan your retirement income, get advice(the publisher's own terms; quoted for reporting and comment)
- MoneyHelper compare annuities(the publisher's own terms; quoted for reporting and comment)
- MoneyHelper guaranteed retirement income explained(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Annuity Statutory Framework carries 2 published figures read from 2 sources' own pages, from 12,570 to 268,275 GBP, read 3 November 2026.
2 of the 4 named sources read in full publish a figure; 2 publish none, read 3 November 2026.
Annuity Statutory Framework, rule tax-free lump sum share: median 25 percent across 1 source, read 3 November 2026.
Annuity Statutory Framework, rule lump sum allowance cap: median 268,275 GBP across 1 source, read 3 November 2026.
Annuity Statutory Framework, rule personal allowance: median 12,570 GBP across 1 source, read 3 November 2026.
Cite as: "currentannuityrates.co.uk Annuity Statutory Framework", updated 2026-11-06, https://currentannuityrates.co.uk/datasets/annuity-statutory-framework/.
Download the CSV (3 rows, computed 2026-11-06)
Questions this data answers
What is a buyer allowed and obliged to do - what must be shown, what is taxed, and from what age?
The Annuity Statutory Framework carries 2 published figures read from 2 sources' own pages, from 12,570 to 268,275 GBP, read 3 November 2026.
Where do the figures in the Annuity Statutory Framework come from?
Every figure is quoted from its source's own page and dated (last read 3 Nov 2026). 4 named sources were read and 2 publish a figure; the 2 that publish none are recorded as not published, never estimated.