Flexible drawdown enables an income to be taken from a fund, provided the member meets the minimum income requirement. There are no restrictions on the level of income that the member can take, but no further pension funds can be built up, or accrued, for the member in any registered pension scheme. All contributions to all pension arrangements must cease, permanently, in the tax year before flexible drawdown commences. Any accrual or contributions made in the tax year, or subsequent tax years, after flexible drawdown occurs will be subject to the annual allowance charge.