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 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.

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Updates to this page

Published 24 April 2013
Last updated 1 September 2025 show all updates
  1. Preston guidance: July 2025 added.

  2. Added the Preston guidance: June 2025 document.

  3. We have added the Preston guidance for May 2025.

  4. Updated with: Preston guidance: April 2025

  5. Updated with Preston Guidance: March 2025.

  6. Preston guidance: February 2025 added.

  7. Preston guidance: January 2025 added.

  8. Preston guidance: December 2024 added.

  9. Preston guidance: November 2024 added.

  10. Preston guidance: October 2024 added.

  11. Preston guidance: September 2024 added.

  12. Preston guidance: August 2024 added.

  13. Preston guidance: July 2024 added

  14. Preston Guidance: June added.

  15. Preston guidance: May 2024 added

  16. Preston guidance: April 2024 added

  17. Preston guidance: March 2024 added

  18. 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.'

  19. Updated with Preston Guidance for November 2023, December 2023 and January 2024

  20. Updated with Preston Guidance September and October

  21. July and August added

  22. Updated with Preston Guidance April, May, June

  23. Preston guidance: February and March 2023 added

  24. Updated with December 2022 and January 2023 guidance

  25. Updated with October and November 2022 guidance.

  26. Updated with August and September 2022 guidance.

  27. Added: Preston guidance: April and May 2022

  28. Preston guidance: April and May 2022

  29. Updated with February and March 2022 data.

  30. Added: Preston guidance: December 2021 and January 2022

  31. Preston guidance: October and November 2021 added

  32. Preston guidance: August and September 2021 added

  33. June and July 2021 added

  34. updated with Preston guidance: May 2021

  35. Preston guidance: April 2021 added

  36. Added the document: Preston guidance: March 2021

  37. Note: Preston guidance: November 2020 added.

  38. Updated with: 'Preston guidance: October 2020'.

  39. Updated with: 'Preston guidance: September 2020'.

  40. Updated with Preston guidance: 'August 2020'.

  41. Updated with 'Preston guidance: July 2020'.

  42. Updated with 'Preston guidance: June 2020'.

  43. Updated with 'Preston guidance: May 2020'.

  44. Updated with November and December's guidance.

  45. Updated with 'Preston guidance: October 2019'.

  46. Added September 2019

  47. Updated with 'Preston guidance: August 2019'.

  48. Updated with 'Preston guidance: July 2019'

  49. Updated with 'Preston guidance: June 2019'.

  50. Updated with 'Preston guidance: April 2019'.

  51. 'Preston guidance: March 2019' added.

  52. Updated with 'Preston guidance: February 2019'

  53. Updated with 'Preston guidance: January 2019'.

  54. Updated with 'Preston guidance: December 2018'.

  55. Update with 'Preston guidance: November 2018'.

  56. Updated with 'Preston guidance: October 2018'.

  57. Updated with 'Preston guidance: September 2018'.

  58. Updated with Preston guidance: August 2018.

  59. Updated with 'Preston guidance: July 2018'.

  60. Updated with Preston guidance: June 2018.

  61. Updated with Preston Guidance: May 2018.

  62. Updated with Preston guidance: April 2018

  63. Updated with Preston guidance: March 2018

  64. Updated with December 2017 guidance

  65. Updated with November data

  66. Updated with Preston guidance for October 2017

  67. Updated with Preston guidance: August 2017

  68. Updated with Preston guidance: July 2017

  69. Updated with Preston guidance: May 2017 and Preston guidance: June 2017

  70. Updated with Preston guidance: April 2017

  71. Updated with Preston Guidance: March 2017

  72. January and February 2017 guidance added

  73. Updated to include: Preston guidance: December 2016

  74. Updated with: Preston guidance: November 2016

  75. Updated: Preston guidance: October 2016

  76. Updated: Preston guidance: September 2016

  77. August 2016 guidance published

  78. Updated with: Preston guidance: July 2016

  79. Updated with: Preston guidance: June 2016

  80. Updated with Preston guidance: May 2016

  81. Updated with April 2016 data

  82. Updated with March release

  83. Updated with February 2016

  84. Updated with January 2016

  85. Updated to include December returns

  86. Updated with November's guidance

  87. October guidance added

  88. August guidance published

  89. Updated with July 2015

  90. June guidance published

  91. May guidance published

  92. April guidance published

  93. Added March tables

  94. February guidance published

  95. Updated to include January 2015

  96. Updated with December 2014

  97. added guidance for October and November 2014

  98. added guidance for September 2014

  99. August guidance published

  100. added Preston guidance: July 2014

  101. added june guidance

  102. May guidance published

  103. April guidance published

  104. added Preston guidance: March 2014

  105. Added February guidance

  106. added January guidance

  107. added Preston guidance: December 2013

  108. added 'Preston guidance: November 2013'

  109. First published.