What can an employer do if an employee indicates that they wish to retire but then has a change of mind?

If an employee indicates that they may wish to retire at some point in the future, but has not given formal notice of retirement, the employee can change their mind and continue in employment. The employer cannot force the employee to retire in these circumstances, unless the retirement would be objectively justified and the employer follows a fair procedure. However, if the employee changes their mind about retiring after giving notice, the employer is not obliged to accept withdrawal of the notice and can require the employee's retirement to go ahead.