Jurisdiction(s):
United Kingdom

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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 tax: NMPA increase to 57 (6 April 2028) and protected pension age: eligibility, transfers (including block), re-employment restrictions, and authorised member payments

Published by a LexisNexis Pensions expert

Practice notes

FORTHCOMING DEVELOPMENT :

Section 10 of the Finance Act 2022 will raise the normal minimum pension age (NMPA) from 55 to 57 with effect from 6 April 2028, excluding members of the firefighters, police and armed forces public service pension schemes. The Finance Act 2022 will also confer on members of registered pension schemes a right to access benefits before age 57 where, on or before 4 November 2021, they either already held an ‘unqualified right’ to take benefits, or were part-way through a substantive transfer to a scheme that, on or before 4 November 2021, offered an unqualified right to a protected pension age below 57. To qualify for this new 2028 protection, the scheme’s rules must, as at 11 February 2021, have contained an unqualified right to take entitlement to scheme benefits before age 57. For more detail, see Practice Note: Increasing the normal minimum pension age (NMPA) to 57—pensions impact.

Normal minimum pension age (NMPA)

Normal minimum pension age is the earliest age at which members can, in the ordinary course (excluding ill-health benefits), take their benefits as authorised member payments from a registered pension scheme. The current normal minimum pension age is 55...

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Web page updated on 21/05/2026

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