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2015 Scheme GAD Guidance

GAD Factors Workbook December 2019
GAD Factors Workbook December 2019

This workbook contains replacement factors for those in other guidance notes and new gender neutral factors for Additional Pension Contributions effective from 1 January 2020. (Excel, 670KB)

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GAD Factors Workbook September 2019
GAD Factors Workbook September 2019

This workbook contains the current factors for Additional Pension Contributions. These are effective until 31 December 2019. The GAD Factors Workbook December 2019 should be referenced for all other factors. (Excel, 655KB)
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Late Retirement Guidance - with effect from 1 September 2019
Late Retirement Guidance - with effect from 1 September 2019

29 July 2019 (PDF, 608kb)
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Annual Allowance Charges: Calculation of Scheme Pays Offset (elections on and after 1 April 2015)
Annual Allowance Charges: Calculation of Scheme Pays Offset (elections on and after 1 April 2015)

10 July 2019 (PDF, 596kb)
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Application of a Pension Credit to the Former Spouse or Civil Partner of a post-2015 leaver
Application of a Pension Credit to the Former Spouse or Civil Partner of a post-2015 leaver

10th July 2019 (PDF, 593kb)
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Purchase of additional pension – contracts commencing after 1 April 2015 or paid by the employer
Purchase of additional pension – contracts commencing after 1 April 2015 or paid by the employer

Effective from 1st June 2019

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Late Retirement Guidance - with effect from 1 August 2017
Late Retirement Guidance - with effect from 1 August 2017

13th April 2017 *(PDF 117KB)
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Actuarial Factors for Individual Cash Equivalent and Club Transfers from 1 March 2017
Actuarial Factors for Individual Cash Equivalent and Club Transfers from 1 March 2017

9 March 2017 (PDF 661kb)
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Pensioner Cash Equivalent Factors On Divorce
Pensioner Cash Equivalent Factors On Divorce

2 August 2016 (PDF, 98kb)
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Application Of Pension Credit To Former Spouse or Civil Partner of a Pre-2015 Leaver
Application Of Pension Credit To Former Spouse or Civil Partner of a Pre-2015 Leaver

2 August 2016, updated 27 February 2018 (PDF, 145kb)
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Addendum: Purchase of additional pension – contracts commencing after 1 April 2015 or paid by the employer
Addendum: Purchase of additional pension – contracts commencing after 1 April 2015 or paid by the employer

22 April 2016 (PDF, 91kb)
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Individual Incoming & Outgoing Transfers Pensioner cash equivalent factors on divorce Non-Club GMP adjustment addendum
Individual Incoming & Outgoing Transfers Pensioner cash equivalent factors on divorce Non-Club GMP adjustment addendum

22 April 2016 (PDF, 98KB)
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Trivial Commutation
Trivial Commutation

Amended April 2016 (PDF, 196kb)
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Actuarial Factors for Individual Cash Equivalent and Club Transfers from 16 March 2016
Actuarial Factors for Individual Cash Equivalent and Club Transfers from 16 March 2016

22 April 2016 (PDF, 183kb)
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Individual Incoming & Outgoing Transfers
Individual Incoming & Outgoing Transfers

2 April 2015 (PDF, 173kb)
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Flexible Retirement
Flexible Retirement

30 March 2015 (PDF, 138kb)
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Limit on Total Amount of Benefits - Lifetime Allowance
Limit on Total Amount of Benefits - Lifetime Allowance

30 March 2015 (PDF, 146kb)
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Lifetime Allowance and Additional Cash Commutation
Lifetime Allowance and Additional Cash Commutation

30 March 2015 (PDF, 118kb)
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Use of accumulated AVCs to provide additional pension under the Scheme
Use of accumulated AVCs to provide additional pension under the Scheme

30 March 2015, PDF 118kb
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Early Payment of Pension
Early Payment of Pension

19 March 2015 (PDF, 156kb)
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Application of a Pension Debit for Divorced Members
Application of a Pension Debit for Divorced Members

19 March 2015 (PDF, 169kb)
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