Pension contributions and withdrawal for non-taxpayer

A question about : Pension contributions and withdrawal for non-taxpayer

My wife is 63 and is a non-taxpayer

I understand that she can contribute up to Ј3,600 gross (Ј2,880 net) to a pension this tax year

When and in what circumstances would she be able to withdraw the whole Ј3,600 tax free assuming she remains a non-taxpayer?

Best answers:

• Presumably she would pay the Ј2880 into a SIPP, wait for the tax relief to be added, then withdraw as a small pot - however, the SIPP provider would make a charge for the administration/withdrawal?
  You could check it out with the likes of Hargreaves Lansdown?
• It occurs to me that the SIPP provider might well deduct tax from the pension on withdrawal which would have to be reclaimed from HMRC?
• If you look at the newly published HL price list for "new drawdown" you'll see that the charges are agreeably modest, except for people who contribute and then withdraw the loot within a year. They get hit over the head with a stinking fish.
  "*If you withdraw the full amount in the first year of opening the account, there is a charge of Ј295 plus VAT. Not applicable to pension transfers out or to clients who held Flexible Drawdown before 6 April 2015."
  So cultivate patience.
  https://www.hl.co.uk/pensions/income-drawdown/new
• Thanks guys, much appreciated