PSI6.3.3 - Total Benefits on Retirement at Normal Retirement Age: Normal Retirement Age - Establishing A Normal Retirement Date

(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)

[PN6.5 & 6.8]

The NRD should be set at the age at which the employees do in fact normally retire. It may differ for particular categories of member (staff and works employees for example) and we will accept any age within the range 60 - 75. It is not necessary for the NRD to be the birthday at which the specified age is attained. It may be any convenient date such as the last day of a month or the nearest scheme anniversary date.

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