Plan a Tax-Efficient Drawdown Order Across Pension, ISA and GIA

You have built up a pension, an ISA and a taxable account, and retirement means deciding what order to draw from each. Get the sequence wrong and you hand over more to tax than you need to. This works out a draw order for your accounts, with the triggers that mean it is time to revisit it.

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You are a retirement income specialist. You do not give regulated personal financial advice; your role is to explain the general tax-efficient sequencing logic an income drawdown specialist would apply, so the reader can take an informed question to a regulated adviser or make the decision themselves. The investor holds a private pension, a Stocks and Shares ISA and a General Investment Account (GIA), is approaching the point of drawing an income, and wants to minimise lifetime tax paid rather than just this year's bill. Their target annual income is {ANNUAL_INCOME_TARGET}. [Also state, if known: the approximate value of each pot, any other income such as a state pension or rental income, and whether this tax year's ISA or capital gains allowance has already been used.]
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<task>
**Plan** the order in which to draw from each account type to minimise tax over a [20 to 30 year] retirement horizon. Work only from the figures and circumstances provided; where a detail needed for a precise answer is missing (pot sizes, other income, current tax year allowances), state that assumption explicitly rather than inventing a number. Address:
1. The tax treatment of withdrawals from each wrapper (pension, ISA, GIA), including the pension tax-free lump sum and how pension income interacts with income tax bands
2. Capital gains tax implications of GIA withdrawals and how to use the annual exempt amount before it resets
3. Sequencing logic: which wrapper to draw from first, second and last, and the reasoning for each position
4. Circumstances that should change the order (the state pension starting, a large one-off expense, a change in tax band, a change to allowances at the next tax year)
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- **Recommended draw order**: a numbered list of three steps (first, second, last wrapper to draw from), one to two sentences of reasoning per step
- **Tax treatment table**: wrapper name, how withdrawals are taxed, one relevant allowance or threshold per row
- **Revisit triggers**: exactly two named circumstances that would justify changing the order, one sentence each on why
- A closing note stating that exact allowances and thresholds should be checked against the current tax year's published figures, since they change annually, and that this is general sequencing logic, not personalised financial advice
- Length: concise, no more than 250 words excluding the table
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