Ah but the MACr would have earned over £300000 in pension payments plus whatever he chooses to earn or as in the case of seldom not earn if he is to retire. If they have a private pension as well then I don't think they will be too badly off. Not sure I would want to do an early turn or late turn in winter at age 60. But as you have said you left 5 years ago before PAS came into force for NCA so I guess you are happy with your decision.