PSI10.1.16 - Retirement before Normal Retirement Date: General - Final Remuneration

(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)

[PN Glossary]

Whether the pre- or post-Finance Act 1989 basis of maximum benefit provision on early retirement applies, final remuneration should be calculated in accordance with all our requirements in Part 6, Section 4, except that the date of early retirement should be substituted for NRD.

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