PSI10.1.4 - Retirement before Normal Retirement Date: General - Low NRDs

(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)

[PN6.6]

Where a low NRD has been agreed (see PSI6.3.30-33), an early retirement rule, other than for incapacity, may not be acceptable (see PSI6.5.82).