Unless you are in ill health or serious ill health, you cannot normally commence benefits from a SIPP until you have reached the age of 55.
When commencing benefits, you can normally take part of your benefits as a tax-free lump sum. The balance must normally be taken as a pension income, payable for the rest of your life.
If you have a SIPP, you can choose the way in which your pension income is provided from the following:
All payments are subject to PAYE income tax.
The normal minimum pension age is 55. Benefits can be taken from this age, or any time afterwards, ...