v Contents 01 Are you looking forward to retirement? 1 Pre-retirement courses 7 New focus for the retired 9 02 Money in general 11 Doing the sums 13 Possible ways of boosting your retirement income 17 Spending now for saving later 20 Money ­ if you become redundant 21 Money left unclaimed 23 Extra income 23 03 Pensions 27 The State Pension 28 How your pension is worked out 32 Private pensions 38 Becoming self-employed 44 Questions on your pension scheme 45 Protection for pension scheme members 48 Pension rights if you continue to work after retirement age 48 Divorce, separation and bereavement 49 Part-timers 54 04 Tax 55 Income Tax 56 Tax allowances 57 Tax relief 58 Tax-free income 61 Income Tax on savings and investments 63 Mistakes by HMRC 65 Tax Credits 67 Tax rebates 69 Capital Gains Tax (CGT) 69