Offshore bond gain and pension cont

Hi All, i have a client who has earned 70k this year and has a bond gain of £140,000... lets just assume for the purposes of my question that the only option is to encash this year. The bond has run for 20 full years and so am i right in thinking although shes gonna lose the Personal allowance, if we can make a pension contribution to get her income low enough so that the slice falls within the BRT she could effectively pay 20% on the whole gain... which would save £0000s as opposed to not making one? Have i missed anything?

She has enough carry forward and we cant assign the segments. Cheers

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