From 6 April 2028, the UK Normal Minimum Pension Age increases from 55 to 57 for most people. This matters for anyone with a UK pension, and especially for people who have transferred UK pension funds to a Qualifying Recognised Overseas Pension Scheme, known as a QROPS.
If a withdrawal is made before the UK rules allow it, HMRC may treat the payment as an unauthorised payment. The tax charge can be significant: normally 40% of the payment, and in some cases up to 55% if the additional surcharge applies.
The change is set out in Section 10 of the Finance Act 2022, which amended the pension rules in the Finance Act 2004. HMRC’s April 2026 newsletter also gives further clarification on the transition for people who are 55 or 56 when the new rule begins.
Full legislation and guidance links:
https://www.legislation.gov.uk/ukpga/2022/3/section/10
https://www.gov.uk/government/publications/increasing-normal-minimum-pension-age
https://www.gov.uk/government/publications/pension-schemes-newsletter-180-april-2026/newsletter-180-april-2026
https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm134100
https://www.legislation.gov.uk/ukpga/2004/12/section/208
https://www.legislation.gov.uk/ukpga/2004/12/section/209
What is the Normal Minimum Pension Age?
The Normal Minimum Pension Age, often shortened to NMPA, is the earliest age at which most people can access UK pension funds without the payment being treated as unauthorised for UK pension tax purposes.
The current Normal Minimum Pension Age is generally 55.
From 6 April 2028, it will generally become 57.
This rule applies to most UK private pensions, workplace pensions and SIPPs. It can also remain relevant where UK pension funds have been transferred to a QROPS.
Does the UK pension age change affect QROPS members?
Yes, it can.
A QROPS is an overseas pension scheme, but transferred UK pension funds can still be affected by UK pension tax rules. This means the QROPS must understand when benefits can be paid without creating an unauthorised payment issue.
The key point is simple:
A QROPS should not allow a withdrawal from transferred UK pension funds before the UK rules permit it.
If it does, HMRC may treat the withdrawal as an unauthorised payment, even though the scheme is based overseas.
Who is affected by the Normal Minimum Pension Age change in 2028?
The simplest way to understand the change is by date of birth.
| Date of birth | What it means for pension access |
|---|---|
| Born on or before 6 April 1971 | You will be 57 or older when the new rule begins on 6 April 2028. In practical terms, the change from 55 to 57 should not restrict your access because you will already have reached the new minimum age. |
| Born between 7 April 1971 and 5 April 1973 | This is the transition group. You may reach age 55 before 6 April 2028, so access may begin at 55 under the current rule. However, from 6 April 2028, the minimum age generally becomes 57. Further access may be restricted until age 57 unless transitional rules, protected pension age or another exception applies. |
| Born on or after 6 April 1973 | You will generally need to wait until age 57 before accessing UK pension funds or transferred UK pension funds in a QROPS. Access at 55 or 56 may be unauthorised unless a protected pension age or another exception applies. |
HMRC’s April 2026 pension schemes newsletter gives further clarification on how the transition is expected to work, including where someone aged 55 or 56 before 6 April 2028 has already taken steps to access pension benefits before the new age 57 rule begins.
HMRC newsletter link: https://www.gov.uk/government/publications/pension-schemes-newsletter-180-april-2026/newsletter-180-april-2026
The transition group: born between 7 April 1971 and 5 April 1973
This is the group that needs the most care.
People born between 7 April 1971 and 5 April 1973 may have a period where they are old enough to access pension benefits under the current age 55 rule before 6 April 2028.
However, once the new rule begins, the general minimum age becomes 57.
There may be a difference between:
- pension benefits already accessed or put into payment before 6 April 2028; and
- new withdrawals, new crystallisations or new benefit requests made on or after 6 April 2028.
HMRC has indicated that certain benefits already in payment, or where the member had already become entitled before 6 April 2028, can continue as authorised payments after the change. However, new access to further pension funds on or after 6 April 2028 may require the member to have reached age 57, unless a protected pension age or another exception applies.
For QROPS members in this birthdate group, the provider must understand whether the withdrawal relates to benefits already properly accessed before the change, or whether it is a new withdrawal that requires the member to be 57.
People born on or after 6 April 1973
People born on or after 6 April 1973 will generally fall fully within the new age 57 rule.
In simple terms, if you are in this birthdate group, you should expect that you cannot access transferred UK pension funds from a QROPS at age 55 or 56, unless a protected pension age or another specific exception applies.
This is the group where a wrongly processed QROPS withdrawal is most likely to create an unauthorised payment issue.
What is a protected pension age?
A protected pension age can allow some people to access a particular pension before the normal minimum pension age that applies to most people.
For the 2028 change, UK Government guidance explains that protection may apply where members had a right, before 4 November 2021, to take benefits under the scheme at or before the existing Normal Minimum Pension Age. The legislation also introduced rules around retaining a protected pension age following certain transfers.
UK Government guidance link: https://www.gov.uk/government/publications/increasing-normal-minimum-pension-age
Protected pension ages are not always universal across every pension someone holds. A person may have protection in one pension but not another. Protection may also depend on the scheme rules, the timing of membership, and the way any pension transfer was carried out.
For QROPS members, the question is not only whether a protected pension age once existed. The QROPS also needs to understand whether that protection survived the transfer and whether it applies to the specific funds being withdrawn.
Why people born on or after 7 April 1971 need to watch out
The biggest practical risk applies to people born on or after 7 April 1971.
That includes:
| Birthdate group | Why care is needed |
|---|---|
| 7 April 1971 to 5 April 1973 | This is the transition group. Access may be possible before 6 April 2028, but new or further access after that date may require age 57 unless transitional rules, protected pension age or another exception applies. |
| On or after 6 April 1973 | Access will generally be from age 57. A withdrawal at 55 or 56 may be unauthorised unless protection or another exception applies. |
For these groups, the risk is not simply a delay in receiving pension money. The bigger risk is that a QROPS incorrectly processes a withdrawal before the UK rules allow it.
If that happens, the payment may be treated as an unauthorised payment.
What is the unauthorised payment charge?
If pension money is paid before the UK rules allow it, HMRC may treat the withdrawal as an unauthorised payment.
The standard unauthorised payments charge is 40% of the unauthorised payment. HMRC’s Pensions Tax Manual explains that the charge is a flat rate of 40%, based on the amount of the unauthorised payment.
HMRC manual link: https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm134100
In some cases, an additional unauthorised payments surcharge of 15% can also apply. Where the surcharge applies, the total tax liability can be 55%.
The underlying legislation is found in the Finance Act 2004:
Section 208: unauthorised payments charge
https://www.legislation.gov.uk/ukpga/2004/12/section/208
Section 209: unauthorised payments surcharge
https://www.legislation.gov.uk/ukpga/2004/12/section/209
Why QROPS providers must understand the 2028 pension age rules
A QROPS provider handling transferred UK pension funds needs to understand the UK Normal Minimum Pension Age rules before allowing a withdrawal.
Before making a payment, the QROPS should be clear on:
| Question | Why it matters |
|---|---|
| What is the member’s date of birth? | This determines whether the member is unaffected, in the transition group, or subject to access from age 57. |
| Has the member reached the correct UK minimum pension age? | A withdrawal before the permitted age may be treated as unauthorised. |
| Is the member in the transition birthdate group? | People born between 7 April 1971 and 5 April 1973 may need special handling around 6 April 2028. |
| Were benefits already accessed before 6 April 2028? | Some existing benefits may continue as authorised payments, but new access may be different. |
| Does a protected pension age apply? | A protected pension age may allow access before 57, but it must be confirmed. |
| Did any protected pension age survive the transfer? | Transfer history can affect whether protection is preserved. |
| Would the proposed withdrawal be authorised under UK pension tax rules? | If not, the member may face a 40% tax charge, or potentially 55% if the surcharge applies. |
If the scheme gets the UK age rules wrong, the tax consequence may fall on the individual receiving the pension payment.
Quick answer: can I access my UK pension at 55 after 6 April 2028?
For most people, no.
From 6 April 2028, most people will need to be 57 before accessing UK pension funds.
However, there are important exceptions and transition issues.
| Situation | Likely position |
|---|---|
| You were born on or before 6 April 1971 | The change should not practically affect you because you will already be 57. |
| You were born between 7 April 1971 and 5 April 1973 | You are in the transition group. Access before and after 6 April 2028 needs careful checking. |
| You were born on or after 6 April 1973 | You will generally need to wait until age 57. |
| You have a protected pension age | You may be able to access before 57, but this must be confirmed. |
| You transferred to a QROPS | The QROPS must still understand and apply the relevant UK pension tax rules. |
Frequently asked questions
Can I still access my UK pension at 55 after 6 April 2028?
Usually, no.
From 6 April 2028, most people will need to be 57 before accessing UK pension funds, unless they have a protected pension age or another exception applies.
The main exception is for people who already had a protected right to access benefits earlier, or people in the transition group who had already become entitled to benefits before the new rule begins.
Does the age 57 rule apply to QROPS?
It can.
A QROPS is an overseas pension scheme, but transferred UK pension funds can still be affected by UK pension tax rules. This includes the Normal Minimum Pension Age rules.
Before allowing a withdrawal, a QROPS should check whether the member has reached the correct UK pension access age, whether a protected pension age applies, and whether the payment would be authorised under UK pension tax rules.
What happens if a QROPS pays my pension too early?
HMRC may treat the withdrawal as an unauthorised payment.
The standard unauthorised payments charge is 40% of the payment. In some cases, an additional 15% surcharge can apply, bringing the total charge to 55%.
This is why people born on or after 7 April 1971, especially those aged 55 or 56 around the 2028 rule change, need to make sure their QROPS provider correctly understands the UK rules before any withdrawal is made.
Who is most at risk of an unauthorised payment charge after 6 April 2028?
The highest-risk groups are:
| Group | Why they are higher risk |
|---|---|
| Born between 7 April 1971 and 5 April 1973 | They may reach age 55 before the change, but may not be able to take new or further benefits after 6 April 2028 until age 57. |
| Born on or after 6 April 1973 | They will generally need to wait until 57. Any access at 55 or 56 may be unauthorised unless protection or another exception applies. |
| QROPS members with transferred UK pension funds | The overseas scheme must still correctly apply the relevant UK pension tax rules. |
What should I check before withdrawing from a QROPS at 55 or 56?
Before withdrawing from a QROPS at age 55 or 56, check:
| Question | Why it matters |
|---|---|
| Were you born on or after 7 April 1971? | If yes, the 2028 change may affect you. |
| Are you in the transition group? | People born between 7 April 1971 and 5 April 1973 need careful checking. |
| Have you already become entitled to benefits before 6 April 2028? | Existing benefits may be treated differently from new withdrawals. |
| Do you have a protected pension age? | This may allow access before 57. |
| Did that protection survive the transfer to QROPS? | Protection can depend on the transfer history and scheme rules. |
| Has the QROPS confirmed the payment is authorised under UK tax rules? | If not, the payment could trigger a 40% or 55% tax charge. |
Final takeaway
From 6 April 2028, the UK Normal Minimum Pension Age increases from 55 to 57 for most people.
For QROPS members, the key risk applies mainly to people born on or after 7 April 1971. If a QROPS incorrectly allows access before the UK rules permit it, the withdrawal may be treated as an unauthorised payment.
That can mean a UK tax charge of 40%, and in some cases a total charge of 55% if the additional surcharge applies.
Before taking money from a QROPS at age 55 or 56, the member and the QROPS provider should confirm that the withdrawal is authorised under the UK Normal Minimum Pension Age rules.
