PSI10.2.2 - Retirement before Normal Retirement Date: Incapacity Retirement - 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)

Where the employee retires early on incapacity grounds, our conditions are more generous than those set out in Section 1 of this Part. In these circumstances the member can retire and receive a pension and lump sum at any age and the maximum benefits payable are less restrictive (see PSI10.2.7).

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