PSI.Part10 - Retirement before 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)
Contents
Section 1 - General
Section 2 - Incapacity Retirement
Section 1 – General
| PSI10.1.1-2 | General |
| PSI10.1.3 | Date of commencement |
| PSI10.1.4 | Low NRDs |
| PSI10.1.7-8 | Limits on benefits - post-FA 89 discretionary basis |
| PSI10.1.9 | - option for FA 89 basis |
| PSI10.1.10 | - funding |
| PSI10.1.12-13 | Pre-FA 89 basis |
| PSI10.1.14 | - effect of preservation legislation |
| PSI10.1.16 | Final remuneration |
| PSI10.1.17 | Treatment of transfer payments |
| PSI10.1.20 | Redundancy schemes |
| PSI10.1.21 | - augmented benefits from pension schemes |
| PSI10.1.22 | Ex-gratia lump sum benefits |
| PSI10.1.25 | Membership of two schemes of the employer |
| PSI10.1.26 | - lump sum retirement benefits |
| PSI10.1.27 | - continued life cover |
| PSI10.1.28 | Return to work after early retirement same employer |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| PSI10.1.30 | - different employer |
| PSI10.1.31 | General -pension sharing on divorce – post FA 89 |
| PSI10.1.32 | -pre FA 89 |
| PSI10.1.33 | - calculation of the pension debit |
| PSI10.1.34 | - revaluation of the pension debit |
Section 2 - Incapacity
Retirement
| PSI10.2.1-2 | General |
| PSI10.2.3-4 | Meaning of incapacity |
| PSI10.2.7-8 | Revenue limits |
| PSI10.2.9 | - pension sharing on divorce |
| PSI10.2.13-14 | Return to service after incapacity retirement with same employer |
| PSI10.2.15 | - with another employer |
| PSI10.2.19 | Continued life cover |
