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

Published: 18 August 2026
Author: Rhiannon Barnsley-Bloomfield

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.

NMPA is currently age 55 and has been this age since 6 April 2010, prior to which it was age 50. However, this will change with effect from 6 April 2028 when the NMPA increases to 57.

What is being consulted on?

On 6 August 2026, HMRC published a technical consultation seeking comments on draft legislation providing transitional provisions in connection with the increase in NMPA. The draft regulations are intended to provide transitional provisions for some individuals aged 55 or 56 immediately prior to the NMPA increase that may already be entitled to pension benefits or have taken steps to access those benefits. The draft legislation preserves this entitlement, so these payments continue to qualify as authorised payments for tax purposes.

What are the transitional provisions?

Under the draft legislation:

• where a member was aged 55 or 56 on 5 April 2028 and had already taken steps to access their pension benefits, those benefits can continue to be paid on or after 6 April 2028 as authorised payments and there will be no unauthorised payments charge
• where a member has become entitled to a pension as of 5 April 2028, and is aged 55 or 56 on that date, but does not receive payment of their pension until on or after 6 April 2028, the member is deemed to have met the new NMPA of 57 immediately before the payment of pension
• where a member was aged 55 or 56 on 5 April 2028 and had become entitled to a standalone lump sum, a pension commencement lump sum, a pension commencement excess lump sum or a trivial commutation lump sum as of 5 April 2028, the sum can be paid on or after 6 April 2028 as an authorised payment and there will be no unauthorised payments charge. The member is deemed have met the new NMPA of 57 immediately before the payment of the lump sum
• where a member was aged 55 or 56 on 5 April 2028 and had received a trivial commutation lump sum on or before 5 April 2028, the member is deemed have met the new NMPA of 57 immediately before the payment of any further trivial commutation lump sum.

Are there any exceptions to the NMPA increase?

Members can continue to take their benefits before their NMPA as authorised payments if they have a protected pension age.

Broadly, members have a protected pension age of less than 57 if the member had an unqualified right under their scheme rules to any benefit (including a lump sum) from an age of less than 57. The member must have had the right immediately before 4 November 2021 and the rules of the Scheme must have included the provision conferring the right on 11 February 2021. In order for a member to have an unqualified right, consent must not be required before a member could take their benefits. If these conditions are met, the member’s protected pension age under the scheme will be the age at which the member had the right to take benefits immediately before 4 November 2021.

Trustees should also be aware that it is possible for any members which transfer into a scheme to have a protected pension age that may be retained following the transfer.

What action needs to be taken now?

The consultation closes at 11:59pm on 28 September 2026.

As the change to NMPA is likely to constitute a material alteration of basic scheme information, pension scheme trustees must notify members of the change in the NMPA by 5 July 2028 although trustees may wish to provide members with as much notice as possible. Failure to do so would be a breach of the disclosure legislation leading to financial penalties. It may also lead to increased member complaints.

Pension scheme trustees should also consider reviewing their scheme rules to work out if any of their members may have a protected pension age of less than 57.

Pension scheme trustees should consider whether their scheme’s rules need to be amended to reflect the change in NMPA to avoid any unintended payment of unauthorised payments before the new NMPA. Trustees can decide when to move to the new NMPA and could consider increasing the minimum age that members can take their benefits under the scheme rules before 6 April 2028.