PSI10.2.15 - Retirement before Normal Retirement Date: Incapacity Retirement - Return to Service after Incapacity Retirement - With Another Employer

(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)

PSI10.1.29explains the position where an employee who has retired early from one employment subsequently joins a different employer. The principles set out in PSI10.1.29apply equally where early retirement was on incapacity grounds.

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