Already in capped drawdown

SallyG

And don't forget this for those of a certain age or the mega-rich-

http://www.hmrc.gov.uk/incometax/personal-allow.htm
"What is 'adjusted net income'?
Adjusted net income is the measure of income that is used for the calculation of the income-related reductions to the Personal Allowance. It applies if you:
• were born between 6 April 1938 and 5 April 1948
• were born before 6 April 1938
• have income above £100,000 (regardless of your age) "