You must file a return for 2016 if: You have to pay tax for 2016. We sent you a request to file a return. You and your spouse or common-law partner elected to split pension income for 2016. See lines 115, 116, 129, and 210. You received working income tax benefit advance payments in 2016.
The minimum number of points to be eligible for retirement at the age of 60 with 20 qualifying years of service is 1,000 (50 points per year) with a corresponding retirement pay equal to 6.94 percent (1,000/360 x 2.5=6.94%) of basic pay.
The 85 year rule is satisfied if your age at the date you draw your benefits and your scheme membership (each in whole years) add up to 85 or more. If you would not satisfy the 85 year rule by the time you are 65, then all your benefits are reduced if you choose to retire before 65.The reduction will be based on how many years before 65 you draw your benefits. If you are part-time, your membership counts towards the rule of 85 at its full calendar length.Not all membership may count towards working out whether you meet the 85 year rule. Working out how you are affected by the 85 year rule can be quite complex, but this should help you work out your general position.f you are an existing member covered by transitional protection following the removal of the Rule of 85, retiring before your Normal Pension Age will entail a slightly more complicated calculation of benefits as it did when the LGPS 2008 was introduced.