PSI3.4.10 - Membership of Schemes: Temporary Absence and Secondment - Retention of MP in Former Employer's Scheme


(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

An MP qualifies for a parliamentary pension of N/50ths so there is no reason why he or she should also accrue retirement benefits under a former employer's scheme. An exception is where the MP still receives remuneration from that employer.