HMRC has issued its latest Pension Schemes Newsletter which contains some useful information including guidance on the effect on pension benefits of being re-employed as a result of COVID-19, and valuing pension funds when testing against the lifetime allowance on a move into drawdown.
Normally, where an individual with a protected pension age between age 50 and 55 retires and takes benefits before age 55, they lose their protected pension age if they are subsequently re-employed by any of the following employers:
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