SIPP small pot under £10000

Mikey481

Evening all
Does the 25% tax free element of a SIPP when taken as a small pot under £10000 count towards income for HMRC purposes
Many thanks

Dazed_and_C0nfused

Mikey481 said:

Evening all
Does the 25% tax free element of a SIPP when taken as a small pot under £10000 count towards income for HMRC purposes
Many thanks

Not if taken under the small pots rules no.

Outside of the small pots rules it would only be taxable if you had used your entire ~£268k TFLS entitlement.