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 an actuarially fair cost, 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.
2026
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
Updates to this page
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Preston guidance: April 2026 added.
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Updated with: Preston guidance: March 2026
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Updated with: Preston guidance: February 2026
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Updated with: Preston guidance: January 2026
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Updated with: Preston guidance: November 2025 / Preston guidance: December 2025.
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Preston guidance: October 2025 added
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Preston guidance: September 2025 and Preston guidance: August 2025 added.
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Preston guidance: July 2025 added.
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Added the Preston guidance: June 2025 document.
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We have added the Preston guidance for May 2025.
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Updated with: Preston guidance: April 2025
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Updated with Preston Guidance: March 2025.
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Preston guidance: February 2025 added.
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Preston guidance: January 2025 added.
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Preston guidance: December 2024 added.
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Preston guidance: November 2024 added.
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Preston guidance: October 2024 added.
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Preston guidance: September 2024 added.
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Preston guidance: August 2024 added.
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Preston guidance: July 2024 added
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Preston Guidance: June added.
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Preston guidance: May 2024 added
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Preston guidance: April 2024 added
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Preston guidance: March 2024 added
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Updated with Preston Guidance: February 2024 and 'The factors are used to provide those entitled to reinstatement, an opportunity to gain pension service at no cost to them' has been updated to 'an opportunity to gain pension service an actuarial fair cost.'
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Updated with Preston Guidance for November 2023, December 2023 and January 2024
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Updated with Preston Guidance September and October
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July and August added
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Updated with Preston Guidance April, May, June
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Preston guidance: February and March 2023 added
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Updated with December 2022 and January 2023 guidance
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Updated with October and November 2022 guidance.
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Updated with August and September 2022 guidance.
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Added: Preston guidance: April and May 2022
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Preston guidance: April and May 2022
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Updated with February and March 2022 data.
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Added: Preston guidance: December 2021 and January 2022
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Preston guidance: October and November 2021 added
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Preston guidance: August and September 2021 added
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June and July 2021 added
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updated with Preston guidance: May 2021
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Preston guidance: April 2021 added
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Added the document: Preston guidance: March 2021
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Note: Preston guidance: November 2020 added.
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Updated with: 'Preston guidance: October 2020'.
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Updated with: 'Preston guidance: September 2020'.
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Updated with Preston guidance: 'August 2020'.
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Updated with 'Preston guidance: July 2020'.
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Updated with 'Preston guidance: June 2020'.
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Updated with 'Preston guidance: May 2020'.
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Updated with November and December's guidance.
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Updated with 'Preston guidance: October 2019'.
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Added September 2019
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Updated with 'Preston guidance: August 2019'.
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Updated with 'Preston guidance: July 2019'
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Updated with 'Preston guidance: June 2019'.
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Updated with 'Preston guidance: April 2019'.
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'Preston guidance: March 2019' added.
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Updated with 'Preston guidance: February 2019'
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Updated with 'Preston guidance: January 2019'.
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Updated with 'Preston guidance: December 2018'.
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Update with 'Preston guidance: November 2018'.
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Updated with 'Preston guidance: October 2018'.
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Updated with 'Preston guidance: September 2018'.
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Updated with Preston guidance: August 2018.
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Updated with 'Preston guidance: July 2018'.
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Updated with Preston guidance: June 2018.
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Updated with Preston Guidance: May 2018.
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Updated with Preston guidance: April 2018
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Updated with Preston guidance: March 2018
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Updated with December 2017 guidance
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Updated with November data
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Updated with Preston guidance for October 2017
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Updated with Preston guidance: August 2017
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Updated with Preston guidance: July 2017
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Updated with Preston guidance: May 2017 and Preston guidance: June 2017
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Updated with Preston guidance: April 2017
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Updated with Preston Guidance: March 2017
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January and February 2017 guidance added
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Updated to include: Preston guidance: December 2016
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Updated with: Preston guidance: November 2016
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Updated: Preston guidance: October 2016
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Updated: Preston guidance: September 2016
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August 2016 guidance published
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Updated with: Preston guidance: July 2016
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Updated with: Preston guidance: June 2016
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Updated with Preston guidance: May 2016
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Updated with April 2016 data
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Updated with March release
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Updated with February 2016
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Updated with January 2016
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Updated to include December returns
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Updated with November's guidance
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October guidance added
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August guidance published
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Updated with July 2015
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June guidance published
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May guidance published
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April guidance published
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Added March tables
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February guidance published
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Updated to include January 2015
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Updated with December 2014
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added guidance for October and November 2014
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added guidance for September 2014
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August guidance published
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added Preston guidance: July 2014
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added june guidance
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May guidance published
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April guidance published
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added Preston guidance: March 2014
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Added February guidance
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added January guidance
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added Preston guidance: December 2013
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added 'Preston guidance: November 2013'
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First published.