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

