PSI13.1.5 - Withdrawal from Service: General - Preservation - Early Leaver

(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)

In general a scheme must not discriminate against an "early leaver" and must preserve for such an individual a fair proportion of his or her prospective benefits at normal pension age (see PSI6.3.2 for an explanation of the differences between Normal Pension Age and Normal Retirement Age (NRA)).