Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Normal minimum pension age definition

What does Normal minimum pension age mean? The earliest age at which, under UK pensions tax law, a member may take benefits from a registered pension scheme without incurring unauthorised payment tax charges, unless an ill‑health or serious ill‑health exception applies. The normal minimum pension age (NMPA) is defined in the Finance Act 2004 and HMRC guidance and is a tax concept, distinct from a scheme’s normal pension age. From A‑Day (6 April 2006) the NMPA was 50 until 5 April 2010; it has been 55 since 6 April 2010 and is scheduled to rise to 57 on 6 April 2028. Payments before NMPA are generally unauthorised...

UK pensions: NMPA increase to 57 (from 6 April 2028)—exemptions, 2028 protected pension age, transfer rules and trustee actions

Published by a LexisNexis Pensions expert

Practice notes

Government decision to increase normal minimum pension age from 55 to 57

After a consultation in 2021, the government confirmed that the normal minimum pension age (NMPA) will increase from 55 to 57 with effect from 6 April 2028. The NMPA is the earliest point at which members can access their benefits (other than ill-health benefits) as authorised member payments under a registered pension scheme. Regardless of the NMPA set in legislation, a scheme’s own rules ultimately govern when benefits can be taken and in what form. However, where a scheme regularly permits payments before the statutory NMPA, it risks de-registration (see Practice Note: Unauthorised payments—tax charges and reporting requirements — De-registration and the de-registration charge). Although a scheme may choose a minimum pension age above the statutory NMPA, in practice many scheme rules mirror or cross-refer to the statutory NMPA. Historically, the NMPA stood at 50 under the Finance Act 2004 (FA 2004) until it was raised to 55 on 6 April 2010. Some members nonetheless retained the right to take their pension before age 55. This is referred to in this Practice...

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Web page updated on 22/05/2026

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