Pensions & Retirement

SIPP Guide UK — Self-Invested Personal Pension Explained

Complete guide to SIPPs. How they work, tax relief, investment options, charges, and whether a SIPP is right for your retirement planning.

A SIPP gives you the most control over your pension investments, combining the tax advantages of any pension with the flexibility to choose exactly where your money is invested. Whether you are self-employed, want to consolidate old pensions, or simply want more investment choice, a SIPP could be an important part of your retirement plan.

How a SIPP Works

  1. You make contributions (and/or transfer existing pensions in)
  2. HMRC adds tax relief automatically (basic rate) and via Self Assessment (higher/additional rate)
  3. You choose how to invest the money from a wide range of options
  4. Your investments grow free of income tax and capital gains tax
  5. From age 57 (currently 55), you access the money via drawdown or annuity

Tax Advantages

BenefitDetail
Tax relief on contributions20%, 40%, or 45% depending on your tax band
Tax-free growthNo income tax on dividends, no CGT on gains
25% tax-free lump sumAt retirement, take 25% completely tax-free
InheritancePassed on free of IHT (outside your estate)
Annual allowanceUp to £60,000/year (or 100% of earnings if less)

Tax Relief Example

Your Tax RateYou PayHMRC AddsTotal in SIPP
Basic (20%)£800£200£1,000
Higher (40%)£600£400£1,000
Additional (45%)£550£450£1,000

Higher and additional rate relief is claimed through your Self Assessment tax return.

What You Can Invest In

SIPPs offer a much broader range of investments than most workplace pensions:

Investment TypeTypical AvailabilityRisk Level
Index fundsAll SIPPsMedium
ETFsMost SIPPsMedium
Individual sharesMost SIPPsHigher
Investment trustsMost SIPPsMedium-Higher
Bonds and giltsMost SIPPsLower-Medium
CashAll SIPPsLowest
Commercial propertyFull SIPPs onlyHigher

For most people, a portfolio of low-cost index funds provides the best balance of growth, diversification, and simplicity.

Choosing a SIPP Provider

ProviderAnnual FeeFund ChargesBest For
Vanguard0.15% (max £375)From 0.06%Low-cost index fund investing
InvestEngine0% (DIY)From 0.05%ETF-only, fee-free
AJ Bell0.25% (max £120 for funds)VariesShares and funds
Hargreaves Lansdown0.45% (reducing)VariesWide choice, research tools
Interactive Investor£5.99–£11.99/month flatVariesLarger portfolios
Fidelity0.35% (reducing, max £45 for ETFs)From 0.06%Good range, competitive

For portfolios under £50,000, percentage-fee providers (Vanguard, Fidelity) are typically cheapest. For larger portfolios, flat-fee providers (Interactive Investor, InvestEngine) become better value.

See our investment platform comparison for a detailed breakdown.

SIPP vs Workplace Pension

FeatureSIPPWorkplace Pension
Employer contributionsNoYes
Investment choiceFull rangeLimited menu
Fees0.15–0.45% typical0.3–0.75% typical
Salary sacrifice availableNoOften yes (saves NI too)
Best forSelf-employed, extra contributions, choiceEmployed people (get the match!)

The golden rule: Always contribute enough to your workplace pension to get the full employer match before opening a SIPP. An employer matching 5% is an immediate 100% return on your money.

How to Open a SIPP

  1. Choose a provider based on your portfolio size and investment preferences
  2. Complete the application online (typically 15-30 minutes)
  3. Set up contributions — regular direct debit or lump sum transfers
  4. Choose your investments — or start with a target-date fund while you decide
  5. Transfer old pensions (optional) — the new provider handles the paperwork

Consolidating Old Pensions

If you have multiple old workplace pensions, transferring them into a single SIPP:

  • Simplifies management — one pot, one login, one investment strategy
  • Reduces fees — old pensions often have higher charges
  • Improves investment choice — choose from the full SIPP range
  • Provides clarity — easier to track progress towards retirement goals

Caution: Before transferring, check for valuable guarantees (guaranteed annuity rates, defined benefit pensions) or exit penalties. Never transfer a defined benefit pension without independent financial advice.

See our pension transfers guide for the full process.

Accessing Your SIPP

From age 57 (currently 55, rising to 57 in April 2028):

Option 1: Flexi-Access Drawdown

Keep your SIPP invested and draw income as needed:

  • Take 25% tax-free (all at once or in stages)
  • Draw the rest as taxable income at your marginal rate
  • Remain invested for potential growth
  • Control how much you withdraw each year

Option 2: Buy an Annuity

Convert some or all of your SIPP into a guaranteed income for life. See our annuity guide.

Option 3: Take Lump Sums (UFPLS)

Take withdrawals as lump sums — 25% of each withdrawal is tax-free, 75% is taxed as income.

For a complete overview of retirement income options, see our retirement income guide.