PSI10.1.2 - Retirement before Normal Retirement Date: General

(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)

Scheme rules may allow early retirement at the employer's or employee's choice, or because of the employee's incapacity. Our practice distinguishes between normal early retirement (see this Section) and incapacity retirement (see Section 2 of this Part).

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