Pensions tax: 2010 protected pension age flowchart | Practical Law

Pensions tax: 2010 protected pension age flowchart | Practical Law

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Pensions tax: 2010 protected pension age flowchart

Practical Law UK Checklist 1-210-5957 (Approx. 3 pages)

Pensions tax: 2010 protected pension age flowchart

by Jonathan Sharp, Baker & McKenzie LLP
MaintainedEngland, Scotland, Wales
A flowchart that goes through the steps needed to establish whether a member of a registered pension schemes retains a 2010 protected pension age (that is, a right to take early retirement at age 50 following the increase in the normal minimum pension age to 55 on 6 April 2010). For more information, see Practice note, Pensions tax: transitional protection of pre-6 April 2006 pension rights: 2010 protected pension age.