(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)
If such a member takes his or her benefits, or part of them
at or after NRD while still remaining in service he or she is
treated for scheme purposes as having retired at the date on which
benefits were first taken. This does not apply where AVC benefits
are paid before employer funded benefits in accordance with PSI
Part 25 Section 3. Increases normally permissible in retirement,
including increases up to the maximum approvable at the date
benefits were first taken, may subsequently be given (see Part 7).
No account can be taken of service after the date on which benefits
were first taken. If only part of the benefits have been taken some
enhancement for the later payment of the deferred part may also be
permissible (see Section 2 of this Part). If all retirement
benefits under the scheme have been taken it may be possible for
the late non- pensionable service to be covered by a personal
pension scheme. Any enquiry about this should be referred to
Personal Pensions Section.
