The statutory normal minimum pension age (NMPA) was increased to age 55 (from age 50) with effect from 6 April 2010.

Previous versions of HMRC guidance stated that the date used to determine whether an individual had reached the NMPA was the date that he or she became entitled to receive a pension. However, HMRC has changed its guidance to state that the date which should now be used is the date that the member actually receives his or her first pension instalment.

Helpfully, HMRC has also confirmed that it will not levy an unauthorised payments charge where scheme administrators acted in reliance on old versions of the guidance.