Collection

HMT Preston guidance

This series brings together all documents relating to HMT Preston guidance

Following the European Court of Justice and House of Lords’ rulings in 2000/2001 in favour of part-timers gaining retrospective access to occupational pension schemes, provided they meet the necessary legal requirements, the Preston factors (Earnings and Interest factors) are provided for employers.

The factors are used to provide those entitled to reinstatement, an opportunity to gain pension service at no cost to them, which as far as possible makes these individuals no better and no worse off than if they had paid contributions to the scheme when they were originally employed.

2018

  1. Preston guidance: September 2018
  2. Preston guidance: August 2018
  3. Preston guidance: July 2018
  4. Preston guidance: June 2018
  5. Preston Guidance: May 2018
  6. Preston Guidance: April 2018
  7. Preston guidance: March 2018

2017

  1. Preston guidance: December 2017
  2. Preston guidance: November 2017
  3. Preston guidance: October 2017
  4. Preston guidance: August 2017
  5. Preston guidance: July 2017
  6. Preston guidance: June 2017
  7. Preston guidance: May 2017
  8. Preston guidance: April 2017
  9. Preston guidance: March 2017
  10. Preston guidance: February 2017
  11. Preston guidance: January 2017

2016

  1. Preston guidance: December 2016
  2. Preston guidance: November 2016
  3. Preston guidance: October 2016
  4. Preston guidance: September 2016
  5. Preston guidance: August 2016
  6. Preston guidance: July 2016
  7. Preston guidance: June 2016
  8. Preston guidance: May 2016
  9. Preston guidance: April 2016
  10. Preston guidance: March 2016
  11. Preston guidance: February 2016
  12. Preston guidance: January 2016

2015

  1. Preston guidance: December 2015
  2. Preston guidance: November 2015
  3. Preston guidance: October 2015
  4. Preston guidance: September 2015
  5. Preston guidance: August 2015
  6. Preston guidance: July 2015
  7. Preston guidance: June 2015
  8. Preston guidance: May 2015
  9. Preston guidance: April 2015
  10. Preston guidance: March 2015
  11. Preston guidance: February 2015
  12. Preston guidance: January 2015

2014

  1. Preston guidance: December 2014
  2. Preston guidance: November 2014
  3. Preston guidance: October 2014
  4. Preston guidance: September 2014
  5. Preston guidance: August 2014
  6. Preston guidance: July 2014
  7. Preston guidance: June 2014
  8. Preston guidance: May 2014
  9. Preston guidance: April 2014
  10. Preston guidance: March 2014
  11. Preston guidance: February 2014
  12. Preston guidance: January 2014

2013

  1. Preston guidance: December 2013
  2. Preston guidance: November 2013
  3. Preston guidance: October 2013
Published 24 April 2013
Last updated 18 September 2018 + show all updates
  1. Updated with 'Preston guidance: September 2018'.
  2. Updated with Preston guidance: August 2018.
  3. Updated with 'Preston guidance: July 2018'.
  4. Updated with Preston guidance: June 2018.
  5. Updated with Preston Guidance: May 2018.
  6. Updated with Preston guidance: April 2018
  7. Updated with Preston guidance: March 2018
  8. Updated with December 2017 guidance
  9. Updated with November data
  10. Updated with Preston guidance for October 2017
  11. Updated with Preston guidance: August 2017
  12. Updated with Preston guidance: July 2017
  13. Updated with Preston guidance: May 2017 and Preston guidance: June 2017
  14. Updated with Preston guidance: April 2017
  15. Updated with Preston Guidance: March 2017
  16. January and February 2017 guidance added
  17. Updated to include: Preston guidance: December 2016
  18. Updated with: Preston guidance: November 2016
  19. Updated: Preston guidance: October 2016
  20. Updated: Preston guidance: September 2016
  21. August 2016 guidance published
  22. Updated with: Preston guidance: July 2016
  23. Updated with: Preston guidance: June 2016
  24. Updated with Preston guidance: May 2016
  25. Updated with April 2016 data
  26. Updated with March release
  27. Updated with February 2016
  28. Updated with January 2016
  29. Updated to include December returns
  30. Updated with November's guidance
  31. October guidance added
  32. August guidance published
  33. Updated with July 2015
  34. June guidance published
  35. May guidance published
  36. April guidance published
  37. Added March tables
  38. February guidance published
  39. Updated to include January 2015
  40. Updated with December 2014
  41. added guidance for October and November 2014
  42. added guidance for September 2014
  43. August guidance published
  44. added Preston guidance: July 2014
  45. added june guidance
  46. May guidance published
  47. April guidance published
  48. added Preston guidance: March 2014
  49. Added February guidance
  50. added January guidance
  51. added Preston guidance: December 2013
  52. added 'Preston guidance: November 2013'
  53. First published.