The 1987 Scheme
One-Month Break
Why a 1987 scheme officer who retires before 55 must not come back too quickly, to the police or to a police staff job: HMRC's protected pension age, the three re-employment conditions, the 40% charge and the Corsham case explained plainly.
Independent information, not advice · Sources checked 21 October 2026 · England and Wales unless stated
If you retired from the 1987 scheme aged 50 to 54, you rely on a protected pension age to be paid before 55. Re-employment by your former employer loses it unless there is a break of at least 6 months, or at least 1 month where your pension can be abated (rejoining as an officer) or the new job is materially different. Lose it and payments before 55 become unauthorised, with a 40% charge on you. At 55 and over the rule falls away.
In brief
- Who this is for. 1987 scheme members who retire, or retired, aged 50 to 54 and want to rejoin as an officer or take a job with their old force.
- The risk. Losing the protected pension age that lets you be paid before 55. Payments before 55 then become unauthorised, with a 40% charge on you and a possible scheme sanction charge.
- The protection. A break of at least six months, or at least one month plus either the abatement condition or a materially different job.
- Rejoining as an officer. Usually fits the one-month abatement condition, because 1987 reg K4 lets the authority abate. That is why most force policies set a one-month break.
- Taking a staff job. The riskier route. The abatement rules do not reach staff work, so you would normally rely on six months or a materially different job. This is what went wrong in Corsham.
- At 55 and over. No restriction from HMRC.
This page is about timing and tax. Whether your pension is actually cut while you serve (and by how much) is covered in does my pension stop if I rejoin? and the retire and rejoin guide.
What a protected pension age is
Since 6 April 2010 the normal minimum pension age, the earliest age HMRC lets a registered pension scheme pay a retirement pension, has been 55. Police officers in the 1987 scheme could often retire earlier: with 25 years' service from age 50, or at any age with 30 years. HMRC's rules let members who had an unqualified right to retire earlier keep a lower protected pension age, so a 1987 pension paid at 50 to 54 is still an authorised payment.
The protection is not unconditional. HMRC's Pensions Tax Manual (PTM062230, updated 9 October 2026) explains that it can be lost because of employment after you take your benefits. The rule targets people who "retire" and carry on working for the same employer. Policing has been caught by it because retire and rejoin (and staff jobs at the same force) look exactly like that.
HMRC looks at who employs you after retirement: your former employer or another sponsoring employer of the scheme. A police staff job at your old force can raise the same question as rejoining as an officer, even though the abatement rules treat the two very differently. The Scottish Public Pensions Agency notes that in Scotland, Police Scotland and the Scottish Police Authority count as one employer for this purpose.
What applies at your age
The re-employment rule depends on your age when your pension started. The Norfolk Police Federation publishes a similar table for its members.
| Age when your 1987 pension started | Re-employment rule (HMRC PTM062230) | What it means for retire and rejoin |
|---|---|---|
| Under 50 | Protection lost only if you are re-employed by a sponsoring employer that is connected with you | The Scottish Public Pensions Agency says an officer is not "connected" in this sense, so rejoining does not usually raise the issue. Confirm with your administrator |
| 50 to 54 | Protection lost on re-employment by the former employer or another sponsoring employer unless one of three conditions is met | This is the group the one-month break is designed for. Read the conditions below before agreeing any start date |
| 55 and over | No restriction: you have reached the normal minimum pension age | No protected pension age issue. West Midlands needs no break at all at this age since 18 March 2026 |
The three conditions that keep the protection (ages 50 to 54)
For protected pension ages of 50 to 54, HMRC says the protection is lost on re-employment by the former employer or another sponsoring employer unless one of these conditions is met:
| Condition | Break needed | Extra requirement | How it fits police work |
|---|---|---|---|
| 1. Six-month break | At least 6 months | None | Safest for any job with your old force, officer or staff |
| 2. Abatement | At least 1 month | The scheme rules allow your pension to be abated in the new employment. HMRC says it does not have to be actually cut | Rejoining as an officer: 1987 reg K4 lets the authority abate while you serve, which is why forces use a one-month break |
| 3. Materially different job | At least 1 month | The new employment is materially different in nature: different duties or level of responsibility. A change in hours alone does not count | Most relevant to police staff jobs. Get the administrator's view in writing before you accept |
Two details matter. First, under condition 2 HMRC says the pension must be liable to abatement, not actually abated: if your force decides not to abate, the condition can still be met because the scheme rules allow it. Second, the breaks are minimums. A force can require longer. Some do.
HMRC also says protection is lost if a main purpose of taking benefits early was to avoid tax or National Insurance. That point is covered in our abatement guide.
Rejoining as an officer compared with a staff job
The same break can be safe for one route and unsafe for the other.
- Rejoining as an officer. Regulation K4 lets the authority withdraw the whole or any part of a 1987 pension while you serve as a regular policeman. That makes your pension liable to abatement, so a break of at least one month should meet condition 2. This is why West Midlands and Cambridgeshire set a one-month break and why South Wales's Chief Constable is coming back after a month and a day.
- A police staff job. The abatement rules cover service as an officer only, so in our reading the abatement condition does not help a staff job. You would normally need a six-month break, or a one-month break and a job that is materially different. Ask your administrator which condition they rely on. Staff roles often aimed at ex-officers, such as police staff investigator (PSI) and PIP2 investigator posts, are frequently 12-month temporary contracts, which can make the timing feel pressing. Do not let a start date push you inside the break.
- Another employer. The rule is about the former employer or another sponsoring employer of the scheme. A job with an unconnected private employer does not raise it. If the new employer is a different force or police body, ask your administrator.
What "materially different" means
HMRC describes materially different employment as different in nature: different duties or a different level of responsibility. A simple change in hours is not enough. Going from full-time sergeant to part-time sergeant would not qualify; going from warranted investigator to a civilian role with different duties might, but only the facts decide it.
Do not assume a staff job is materially different. Ask your pension administrator for a written view, with the job description attached, before you sign. If they cannot give one, wait the six months or choose a later start date.
If the protection is lost: the charges
If none of the conditions is met, the protected pension age is lost and pension paid before you reach 55 becomes an unauthorised payment. HMRC charges the member a 40% unauthorised payment charge on it. The scheme can also face a scheme sanction charge.
An officer retires at 52 on a pension of £24,000 a year and starts a staff job at the same force a fortnight later. If HMRC treats the £72,000 of pension paid over the 3 years before 55 as unauthorised, a 40% charge on that alone would be about £28,800, before any scheme sanction charge. How a lump sum paid at retirement is treated is a further question for your administrator.
The cost is large enough that the safest course is simple: confirm the condition in writing before the start date, not after.
The Corsham case, explained plainly
Corsham and others v Police and Crime Commissioner for Essex and others [2019] EWHC 1776 (Ch), decided on 11 July 2019, is the leading example of this going wrong.
- The facts. Five 1987 scheme officers, from Essex and Avon and Somerset, retired under 55 after 30 years' service and took police staff jobs within a month.
- The tax consequence. They lost their protected pension age, so their pensions before 55 became unauthorised payments and they faced tax charges.
- The Avon and Somerset officers. Their appeal was allowed: the authority's letters had wrongly said their lump sums were tax free.
- The Essex officers. Their cases were sent back (remitted) to the Pensions Ombudsman to decide again.
- The chief constables. Claims against them were dismissed: the court found they owed no duty of care on this point.
The lessons for anyone retiring now are practical. The officers took jobs quickly and relied on what they were told. What you are told in writing matters, but the tax charge falls on you. The court also found the chief constables owed no duty of care. Check the break, check the condition and keep the answer.
Scenarios: which condition applies
These invented scenarios show how the rules combine. They are not advice on any real case.
| Illustrative scenario (not real cases) | Which condition could apply | Likely outcome | What to do |
|---|---|---|---|
| Retires from the 1987 scheme at 52; re-appointed as a constable at the same force 5 weeks later | 2 (one month plus abatement), because K4 lets the pension be abated | Protection kept if the administrator agrees the condition is met | Get the administrator's written confirmation before the start date |
| Retires at 53; starts a police staff investigator job at the same force 2 weeks later | None: the break is under a month | Protection lost; payments before 55 become unauthorised | Do not start until the break and condition are confirmed |
| Retires at 51; takes a staff job at the same force 7 months later | 1 (six-month break) | Protection kept | Keep evidence of your last day and start date |
| Retires at 54; takes a staff role 6 weeks later with different duties and responsibility | 3 (materially different), if the administrator agrees | Depends on the administrator's view | Ask for a written decision on "materially different" first |
| Retires at 56; rejoins as an officer 2 weeks later | Not needed: 55 and over | No protected pension age issue | Check the force's own break rule and the abatement decision |
| Retired at 49 with 30 years; rejoins as an officer | Under-50 rule: only a connected sponsoring employer matters | Usually no issue, per the SPPA | Confirm with your administrator |
If you are deciding between rejoining as an officer and a staff job, the abatement position also differs: an officer's 1987 pension is usually abated under force policy, a staff job's is not. Use the retire and rejoin calculator to compare take-home pay.
How long a break forces actually set
HMRC sets the minimum conditions; forces set their own break on top. A one-month break has been the norm since the 30++ arrangement replaced 30+ in April 2010. These are the breaks we could find in published policies and public statements.
| Arrangement | Break | Source and status |
|---|---|---|
| 30+ scheme (closed to new applicants 31 March 2010) | One day | NPCC slides, 4 July 2024 |
| 30++ arrangement (from 1 April 2010) | One month | NPCC slides; SPPA Police Circular 2/2010 for Scotland |
| West Midlands Police policy v1.1 (8 April 2026) | One month; none at 55 and over since 18 March 2026 | Published policy |
| Cambridgeshire Constabulary Retire and Rehire (30+) policy | At least one calendar month | Published policy |
| South Wales Chief Constable (2026) | A month and a day | PCC statement, 17 July 2026 |
| Derbyshire Chief Constable (2024) | One month | Reported; read in summary only |
| Kent Chief Constable (2025) | Retired 28 February, rejoined 1 April | Reported; read in summary only |
| COVID retention scheme (2020, ended) | One-month break relaxed for ages 50 to 54 | NPCC CPRS v2.5.1, 3 June 2020 |
A force's break is a minimum for its own purposes. It does not decide your tax position: if you are 50 to 54 and a force's policy allowed a shorter gap than HMRC's conditions need, HMRC's rules would still apply. The force tracker keeps this list up to date with sources.
Who this does and does not affect
Most officers retiring now have more than one kind of pension. Look at the row that matches each part of yours.
| You are | Protected pension age issue? | What to check instead |
|---|---|---|
| A 1987 member who retired aged 50 to 54 | Yes | The three conditions on this page |
| A 1987 member who retired at 55 or over | No | Your force's break rule and abatement decision |
| A 1987 member who retired under 50 | Only if re-employed by a connected sponsoring employer | The SPPA says an officer is not connected in this sense; confirm with your administrator |
| A 2006 scheme member | Not in the same way: the protected pension age is a 1987 scheme protection | Abatement under 2006 reg 52 |
| Drawing a 2015 scheme pension | Not in the same way | The 28-day rule in regulation 100 (2015 guide) |
| A 1987 member in the pension trap with a deferred 2015 pension | Yes for the 1987 pension if you are 50 to 54 | Also ask how re-entering the 2015 scheme affects the deferred benefits |
Planning your dates: officer or staff job
The two routes need different plans. This table puts them side by side for a 1987 member retiring aged 50 to 54.
| When | If you plan to rejoin as an officer | If you plan a staff job with your old force |
|---|---|---|
| A year or more before | Ask the force for its retire and rejoin policy and whether it is open | Look at how staff roles are advertised and how long they stay open |
| Before you give notice | Apply for approval if the policy needs it; ask the administrator which HMRC condition you would meet | Ask the administrator whether the role would count as materially different, or plan on six months |
| Your last day | Keep proof of the date | Keep proof of the date |
| The break | At least the force's minimum, usually one calendar month | At least six months, or one month only with a written "materially different" view |
| Start date | Only after the break and the abatement decision are confirmed in writing | Only after the break and the condition are confirmed in writing |
| After you start | Check your abated pension and both tax codes | Check both tax codes; the pension is not abated |
If anything changes after you have the administrator's answer (a different start date, a different job or a different employer), ask again. The answer depends on the facts at the time you start.
The 2020 COVID easement (ended)
During the pandemic HM Treasury and HMRC temporarily relaxed the one-month break for officers aged 50 to 54 who rejoined for the COVID response. The NPCC's Coronavirus Police Retention Scheme (version 2.5.1, 3 June 2020) covered re-employment starting between 1 March and 1 November 2020, extendable to 5 April 2021.
Two points are often misunderstood. It was a tax concession about the break, not a suspension of abatement: chief officers could still abate. And it has ended. Some people also compare it with the NHS "16-hour rule"; that rule never applied to police pensions.
The minimum pension age rising to 57
The normal minimum pension age rises from 55 to 57 on 6 April 2028 (Finance Act 2022, section 10). Commentary reports that uniformed services schemes, including the police schemes, are exempt from the rise. We have not confirmed this from an official source, so we do not state it as fact. If you plan to retire and rejoin around that date, check with your administrator what age applies to you.
Scotland and Northern Ireland
HMRC's protected pension age rules apply across the UK, but the police pension schemes and administrators are separate. The Scottish Public Pensions Agency's re-employment factsheet (2 September 2024) says the Scottish Police Authority decides abatement for returning officers, that a return as an officer is "relatively rare" and that Police Scotland and the SPA count as one employer, so a civilian job with either needs the one-month break to keep a protected pension age. Its 2010 circular describes the Scottish 30++ arrangement as mirroring England, Wales and Northern Ireland.
We have not checked the current Police Service of Northern Ireland rules. If you are a PSNI pensioner, ask your administrator how the protected pension age conditions are applied to you.
Step by step: protecting yourself
| When | Step | Why |
|---|---|---|
| Before you give notice | Work out your age on your first pension day and whether you rely on a protected pension age | Only the 50 to 54 group faces the three conditions |
| Before you give notice | Read the force's retire and rejoin policy and its break rule | Force rules sit on top of HMRC's |
| Before you accept any offer | Ask the administrator, in writing, which HMRC condition they say you meet | The Corsham officers lost their protection by moving too quickly |
| Before you accept a staff job | If relying on condition 3, ask for a written view that the job is materially different | A change in hours alone does not count |
| On your last day | Keep your retirement letter and confirmation of your last day of service | The break is measured from it |
| On your first day back | Keep your appointment letter and start date | Evidence that the break was long enough |
| After you start | Check both tax codes | Two incomes, one Personal Allowance |
- What is my protected pension age? Do I rely on it?
- If I rejoin as an officer after [date], which HMRC condition do you say I meet?
- If I take [job] at [employer] from [date], is that re-employment by a sponsoring employer? Is it materially different?
- Would any part of my pension be abated in that role?
- How would my lump sum be treated if the protection were lost?
For a decision on whether to retire and rejoin at all, the Police Federation, the Superintendents' Association or NARPO can help. A regulated independent financial adviser can look at your whole position. Our force tracker shows the break each published policy sets.
Myths and facts
What we could not verify and how we handled it
- The age-57 exemption. Commentary only; hedged above.
- Staff jobs and condition 2. Our reading is that the abatement condition does not help a staff job, because the police abatement rules cover officer service only. Your administrator decides which condition applies.
- Treatment of the lump sum if protection is lost. Not covered in the sources we used; ask your administrator.
- A different force as the new employer. Whether another force counts as a sponsoring employer for you is a question for your administrator.
- Scotland and Northern Ireland. HMRC's rules are UK-wide, but scheme rules and administrators differ. The SPPA treats Police Scotland and the SPA as one employer.
Want to talk your pension through with someone?
Our calculators show the numbers, but some decisions (when to go, how much lump sum to take, your McCloud choice, a tax charge) are worth talking through with a regulated adviser. Tell us where you are and Andrew, who runs PolicePay, will reply by email.
Frequently Asked Questions
Why do I need a one-month break before rejoining the police?
If you retired from the 1987 scheme aged 50 to 54, you draw your pension before 55 using a protected pension age. HMRC says re-employment by your former employer loses that protection unless there is a break of at least six months, or at least one month where the pension can be abated or the new job is materially different. Rejoining as an officer fits the abatement condition, so forces set a one-month break.
What is a protected pension age?
The normal minimum pension age has been 55 since 6 April 2010. 1987 scheme members who had an unqualified right to retire earlier keep a lower protected pension age, so a pension paid before 55 is still authorised by HMRC. The protection can be lost on re-employment by the same or a connected employer.
What happens if I lose my protected pension age?
Pension payments made before you reach 55 become unauthorised payments. HMRC charges the member a 40% unauthorised payment charge and the scheme can face a scheme sanction charge. That is why administrators ask about re-employment.
Does the pension actually have to be abated for the one-month rule to work?
No. HMRC's condition is that the pension is liable to abatement under the scheme rules in the new employment, not that it is actually cut. Rejoining as an officer under the 1987 scheme meets that, because regulation K4 lets the authority abate. Your force may still choose not to abate.
Can I take a police staff job straight after retiring?
Not safely, if you retired from the 1987 scheme aged 50 to 54 and the job is with your former employer. You need a six-month break, or a one-month break and a job that is materially different in nature. The five officers in Corsham v PCC for Essex took staff jobs within a month and lost their protected pension age.
What counts as materially different employment?
HMRC says the new job must differ in nature, such as different duties or a different level of responsibility. A change in hours alone does not count. Because the answer depends on the facts, ask your administrator for a written view before you accept.
What was the Corsham case about?
Corsham and others v PCC for Essex [2019] EWHC 1776 (Ch) involved five 1987 officers who retired under 55 after 30 years and took police staff jobs within a month. They lost their protected pension age and faced tax charges. The Avon and Somerset officers' appeal was allowed because the authority's letters wrongly said lump sums were tax free; the Essex officers' cases went back to the Pensions Ombudsman; claims against the chief constables failed.
Does this apply if I retired at 55 or over?
No. Once you have reached the normal minimum pension age, the re-employment restriction does not apply. Your force's own policy may still set a break; West Midlands removed its break for those aged 55 and over from 18 March 2026.
Is the minimum pension age going up to 57 for police?
The normal minimum pension age rises to 57 on 6 April 2028 (Finance Act 2022, section 10). Commentary says uniformed services schemes, including police, are exempt, but we have not confirmed that from an official source. Check with your administrator if it affects your plans.
Is the COVID rejoining easement still available?
No. In 2020 HM Treasury and HMRC temporarily relaxed the one-month break for officers aged 50 to 54 rejoining for the COVID response, for re-employment starting between 1 March and 1 November 2020, extendable to 5 April 2021. It has ended.
How long a break do forces require before rejoining?
Most published policies say at least one calendar month. West Midlands needs no break for those aged 55 and over since 18 March 2026. South Wales's Chief Constable is to come back after a month and a day. The old 30+ scheme needed only a one-day break; the 30++ arrangement from April 2010 moved to one month.
Does a job at a different police force count?
HMRC's rule is about re-employment by your former employer or another sponsoring employer of the scheme. Whether a different force counts for you is a question for your administrator, so ask before you accept.
Does this apply in Scotland?
HMRC's rules are UK-wide. The Scottish Public Pensions Agency says Police Scotland and the Scottish Police Authority count as one employer, so a civilian job with either needs the one-month break to keep a protected pension age. It also says returns as an officer are relatively rare.
Does this apply to the 2006 or 2015 schemes?
Protected pension age is a 1987 scheme issue. The 2015 scheme has its own trap: re-entering the scheme within 28 days of leaving stops a 2015 pension and makes payments recoverable under regulation 100.
Sources and how we checked them
Every factual claim on this page was written from the sources below, read on 21 October 2026. Rules and figures change, so check the source for the date you are reading this. Where we could not confirm something from an official or independent source, the page says so rather than guessing. Spotted something out of date? See our corrections policy.
- HMRC Pensions Tax Manual PTM062230: loss of a protected pension age due to employment (updated 9 October 2026) : the 6-month and 1-month re-employment conditions; abatement liability; materially different employment; unauthorised payments (accessed 21 October 2026)
- Norfolk Police Federation: pensions information : protected pension age table by age at retirement (accessed 21 October 2026)
- Corsham and others v Police and Crime Commissioner for Essex and others [2019] EWHC 1776 (Ch), 11 July 2019 : 1987 officers who retired under 55 and took police staff jobs within a month (accessed 21 October 2026)
- Police Pensions Regulations 1987, regulation K4 : discretion to withdraw the whole or any part of the pension while the pensioner serves as a regular policeman (accessed 21 October 2026)
- SPPA: police re-employment factsheet (2 September 2024) : abatement only for service as an officer; returns as an officer relatively rare; SPA decides; Police Scotland and SPA one employer (accessed 21 October 2026)
- LPPA: Returning to work after retirement (11 May 2023) : abatement on re-employment as an officer; not in the 2015 scheme (accessed 21 October 2026)
- NPCC Coronavirus Police Retention Scheme v2.5.1 (3 June 2020) : temporary relaxation of the one-month break for officers aged 50 to 54 rejoining for the COVID response (accessed 21 October 2026)
- West Midlands Police: Retire and Rejoin Policy v1.1, effective 8 April 2026 (FOI publication) : eligibility, one-month break (none at 55 and over from 18 March 2026), rank and pay point, abatement, lump sum kept, 2015 enrolment, NPCC Guidance Note 8 reasons (accessed 21 October 2026)
- Cambridgeshire Constabulary: Retire and Rehire (30+) policy and procedure (Peterborough City Council papers) : eligibility, one calendar month break, former pay, abatement and relief by the Chief Constable, 7-day appeal (accessed 21 October 2026)
- NPCC Pension chat slides (Clair Alcock, 4 July 2024): abatement, contingent decisions, compensation, contributions : history of 30+ and 30++, NPCC guidance of July 2022 on abatement, no abatement in the 2015 scheme (accessed 21 October 2026)
- South Wales Police and Crime Commissioner: report, 15 April 2026 (Merthyr Tydfil Council papers) : what retire and rejoin means; staff jobs are not rejoining (accessed 21 October 2026)
- Finance Act 2022, section 10 (normal minimum pension age) : the normal minimum pension age rises to 57 from 6 April 2028 (accessed 21 October 2026)
- Scottish Public Pensions Agency: Police Circular 2/2010, new retention scheme (8 February 2010) : 30+ replaced from 1 April 2010; mirrors England, Wales and Northern Ireland (accessed 21 October 2026)
- Kent County Council committee papers: the Chief Constable's re-appointment : read in summary only: retired 28 February and rejoined 1 April 2025 with pension abated; term to 7 December 2029 (accessed 21 October 2026)
- Derbyshire PCC: Chief Constable Rachel Swann announcement : read in summary only: retired 7 October 2024, one-month break, fixed term to the end of July 2026 (accessed 21 October 2026)
- South Wales PCC: Chief Constable Vaughan retire and rehire, statement (17 July 2026) : retire in summer 2026, rejoin after a month and a day, fixed term to the end of 2028, Home Office Circular 007/2024 (accessed 21 October 2026)
- GOV.UK: Tax codes : a tax code for each job or pension; how the Personal Allowance is used (accessed 21 October 2026)
On this topic elsewhere
More in this guide series
Pension tools and guides
Disclaimer
PolicePay.co.uk is an independent reference site. It is not authorised by the Financial Conduct Authority and this page is general information, not financial, tax or pension advice and it cannot consider your personal circumstances. Pension and tax rules change and depend on your scheme, service and tax position: check your pension administrator's statement and, where sums are large or decisions hard to reverse, speak to an FCA-authorised adviser, Pension Wise (free guidance for defined contribution pensions only) or HMRC. Details apply to England and Wales unless stated. Details are as checked on 21 October 2026.