Tax Planning
    7 April 2025
    6 min read

    2025/26 Tax Year

    What's Changed for UK Pension Savers

    The new tax year started on 6 April 2025. For most pension savers, the headline changes are modest — the key allowances are largely unchanged — but the state pension increase is meaningful, and there are a couple of important upcoming dates worth locking in now.

    State Pension: Up 4.1% to £230.25 a Week

    The full new state pension rose from £221.20 to £230.25 per week from April 2025 — an increase of £9.05 a week, or roughly £470 a year. This was driven by the triple lock, which takes the highest of CPI inflation, earnings growth, or 2.5%.

    State Pension 2025/26 at a Glance

    Full new state pension

    £230.25/week

    £11,973 per year

    Increase from 2024/25

    +4.1%

    Triple lock applied

    For context, the full new state pension now accounts for 95% of the personal allowance(£12,570). That means anyone drawing state pension plus private pension is almost certainly a taxpayer from day one — something worth factoring into your drawdown modelling.

    The Key Allowances: No Changes

    The following limits are unchanged for 2025/26:

    Allowance2024/252025/26
    Personal Allowance£12,570£12,570
    Annual Allowance (pension contributions)£60,000£60,000
    Money Purchase Annual Allowance (MPAA)£10,000£10,000
    Lifetime Lump Sum Allowance£268,275£268,275
    ISA allowance£20,000£20,000
    Basic rate income tax threshold£50,270£50,270

    The personal allowance freeze continues until at least April 2028. Combined with rising state pension and wage growth, this fiscal drag is quietly pulling more pension income into taxable territory each year.

    Important: Minimum Pension Age Rises to 57 in April 2028

    Not a 2025/26 change, but worth flagging while we're here: the minimum age at which you can access your pension privately is rising from 55 to 57 on 6 April 2028. If you were planning to retire at 55 or 56, this affects you directly.

    Who Is Affected by the Age 57 Change?

    Anyone born after 5 April 1973 will not be able to access their pension at 55. If you turn 55 before 6 April 2028, you can still access from that age. Some pension schemes have a protected pension age of 55 — check with your provider if this applies to you.

    What Does This Mean for Your Planning?

    If You're Not Yet Drawing

    The frozen personal allowance and rising state pension mean the tax-free window is getting narrower. If you retire before state pension age, you have a window where your personal allowance isn't fully eaten by state pension — worth using. Model this carefully with your actual numbers.

    If You're Already in Drawdown

    The state pension rise of £470/year means if you're receiving it, your taxable income is £470 higher this year. If you're near a threshold (basic to higher rate at £50,270, or personal allowance taper at £100k+), check whether your planned withdrawal amount still makes sense.

    If You're Still Contributing

    The MPAA at £10,000 still catches anyone who has flexibly accessed their pension and then wants to contribute. The full £60k annual allowance is only available if you haven't triggered flexible access. Be careful here — once you start drawdown, contributions are severely restricted.

    See How This Year's Changes Affect You

    The calculator uses 2025/26 tax rates by default, including the latest state pension figure and all current allowances.

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