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ARTICLE · 09 SEPTEMBER 2026

Increase To Normal Minimum Pension Age: What Now?

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The UK government has published a technical consultation on transitional provisions for the increase in Normal Minimum Pension Age (NMPA) from 55 to 57, effective April 2028. The draft legislation aims to protect individuals aged 55 or 56 who have already taken steps to access their pension benefits, ensuring these payments remain authorized and avoid tax penalties.

United KingdomEmployment and HR
Rhiannon Barnsley-Bloomfield
Rhiannon Barnsley-Bloomfield

The Normal Minimum Pension Age (NMPA) will increase from age 55 to age 57 with effect from 6 April 2028.

What is NMPA?

NMPA is the earliest age at which a member of a registered pension scheme can ordinarily start drawing their benefits without the payment of the benefit being an unauthorised payment (other than in relation to ill-health benefits). If a benefit is paid out as an unauthorised payment, it will incur tax charges for both the member and the scheme. Unauthorised payments are liable to an income tax charge of 40% based on the amount of the unauthorised payment. Depending on the amount of the unauthorised payment, an unauthorised payments surcharge of 15% may also be payable. A scheme sanction charge may also be payable by the scheme administrator.

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