In our December 2009 update we noted that HMRC had published its Pension Schemes Newsletter no. 38 setting out guidelines for trustees, employers and administrators on the interpretation of rules relating to the payment of pensions and pension commencement lump sums from 6 April 2010.

HMRC has now published corresponding guidance on the new minimum retirement age aimed at individuals. The guidance sets out questions and answers, together with contact details for the Pension Scheme Services’ helpline.

View the guidance.