Can you help me help my friend?

Spoonie_Turtle

My understanding is that a lump sum can be drawn with no requirement to declare it, as long as it is used within an AP. 

This only works if it's definitely going to be used for 'reasonable spending'. Such as paying off his own debt, or buying something that's very clearly needed for himself / his own home. He can't just give it away to family otherwise that's DoC regardless of the timeframe.

Altior

https://forums.moneysavingexpert.com/discussion/comment/82060522#Comment_82060522

Yes, settling debt the safest option re DoC. Unsurprisingly I'm coming from the tax saving angle. I cringe when I read stories like this, it could have been handled much more effectively for the individual. So many people build up a pension pot and have no strategy with regard to best utilising it.

The inferred family help is a secondary consideration, in my opinion not maximising the last two years of opportunity would be an error.