RPSM03106000 - Technical Pages: Protecting pension rights from tax charges: Taking benefits before normal minimum pension age: Contents
Taking benefits before normal minimum pension age: Contents
Right to take pension and/or lump sum benefits before normal minimum pension age |
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Retirement benefits schemes: members with a right to take benefits from age 50 |
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What is meant by an unqualified right to take benefits |
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Retirement annuity contracts and personal pensions: members with a right to take benefits before age 50 |
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Prescribed occupations for personal pension schemes and RACs |
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Retirement benefits schemes: members with normal retirement ages below 50 |
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Members with protected pension ages who are not subject to a reduction in their lifetime allowance |
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Taking benefits |
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Loss of protection due to employment after taking benefits |
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Loss of protection due to employment after taking benefits: protected pension age below age 50 |
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Loss of protection due to employment after taking benefits: protected pension ages 50 to 54 |
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Loss of protection due to employment after taking benefits between age 50 to 54: employment conditions |
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Transfers |
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Winding up of schemes |
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Individuals permitted to take pension before normal minimum pension age: reduction of the lifetime allowance |
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Example 1 of the effect of the reduction of the lifetime allowance where a member takes benefits before normal minimum pension age |
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Example 2 of the effect of the reduction of the lifetime allowance where a member takes benefits before normal minimum pension age |
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Transfers as part of a scheme reorganisation during the period 10 December 2003 to 5 April 2006 |
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Transfers before 6 April 2006 as a result of a corporate sale/transfer of undertakings |
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Transfers before 6 April 2006 as a result of a corporate sale/transfer of undertakings: conditions |
