This would leave a larger proportion of their fund uncrystallised so that if their condition worsens their remaining funds would be uncrystallised and could still qualify under the serious ill-health lump sum rules and so be paid out tax free in their final year. 

Even those with reasonable financial provisions may suddenly have substantially higher income requirements at this time. This could be for private care to make their final days more comfortable, to help them complete their bucket list, or even to pay for pioneering private treatment not otherwise available that may potentially extend their life. Having funds available tax free may be a big help.

These will be tough times for your clients and their families, but getting the advice right and keeping their options open as their circumstances change can help make things a little easier.   

Lisa Webster is senior technical consultant at AJ Bell