PSI13.3.21 - Withdrawal from Service: Deferred Benefits - Mixed Benefits - Pre-6 April 1975 Service


(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 an employee was contributing before 4 April 1975 and has qualified for preserved benefits, he/she may, in certain circumstances, take a refund of contributions up to 6 April 1975 and get deferred benefits for subsequent service.