With 5 April rapidly approaching social media and inboxes are full of the usual “top ten tax year-end tips” headlines. For those who are organised the planning has long been done, allowances used as fully as possible and it’s time to sit back.

Writing an article on “decoupling” in the same month as Valentine’s Day feels a bit “bah humbug” – but rest assured, I'm talking about the link between taking tax-free cash and using pensions to provide an income that faces the prospect of being torn apart, not any romantic relationship.

Towards the end of last year the FCA published its much-delayed consultation on non-workplace pensions. The consultation proposes two major changes – the first relates to default investments and the second to cash warnings.

Back in May I talked about the FCA’s proposal to get more people using Pension Wise guidance before they accessed their pension. My point then was that the timing of the “nudge” was all wrong – when an individual contacts their provider to access their pension, they have already made their mind up what they want to do.

In the space of 24 hours earlier this month we had two new pieces of legislation which impact pension transfers. The fireworks started early on the anniversary of the discovery of the gunpowder plot, with the publication of the Finance Bill (No. 2) which includes the new rules on changes to normal minimum pension age (NMPA). Bonfire Night itself caused less of a bang with the introduction of the new rules on the statutory right to transfer.

The decision to raise the normal minimum pension age (NMPA) from 55 to 57 was announced back in 2014 at the same time as Pension Freedoms. Clearly this wasn’t the big headline at the time but now we have draft legislation we are seeing news stories as some of the complexities of how the change is being implemented come to light.

The recent announcements on the new Health and Social Care Levy, and corresponding rise in tax on dividend income, will boost the attractiveness of salary sacrifice in the years ahead.

The Ministry of Justice recently launched a consultation on Modernising Lasting Powers of Attorney (LPA).

Whilst the travel industry is celebrating the lifting of many restrictions on overseas trips, rental holidays for commercial property in pensions are going in the other direction.

You may have seen headlines recently about the pension savings “crisis” hitting the self-employed. According to the latest Financial Resources survey from the DWP only 18% of working-age adults that are self-employed are currently participating in a pension. This is compared to 75% of employees of the same age.