Where, before 6 April 2006, a
member of an occupational pension scheme had an
unqualified right to take their benefits before
normal minimum pension age, that right will be
protected after 6 April 2006 in certain circumstances. The
scheme administrator should tell the member if
their right to take benefits has been protected, although there is
no requirement for the member to register the protection themselves
with HMRC.
The scheme administrator must retain evidence that the member
had an unqualified right to receive their benefits before the
normal minimum pension age for 6 years after the benefits have come
into payment.
For further information on protection of early retirement
ages and what is meant by “unqualified right”, (see
RPSM03106000).
| Glossary RPSM20000000 |
