By the way Marguerita..... I believe I'm right in saying that initital cash sum amounts paid at the start of the pension are generally not taxable. Something for your daughter to bear in mind when checking.

In fact private pensions are a minefield. It is true that the government pays the tax up front and one is able to take a 25% tax free lump sum. The major issues surround the fees payable to the fund manager, some people can be paying 1.5% per annum, and the fact that one has to buy an annuity. Rates have never been so low.
Can I remind everyone. If you are one of the unlucky people, like me, who had the misfortune to lose a final salary set up and were thus forced into a direct contribution fund..... If  you are made redundant or take early retirement after the age 55 you can take up to all the DC fund as part of your lump sum and retain the most important part of your pension.
In general read up and learn about your pension-it's very important.
Don't, whatever you do, rely on Human Resources people, they tell you lies.