Collection

HMT Preston guidance

This series brings together all documents relating to HMT Preston guidance

Published 24 April 2013
Last updated 10 July 2019 — see all updates

• From: HM Treasury

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.

2019

1. Preston guidance: July 2019
   • 10 July 2019
   • Guidance
2. Preston guidance: June 2019
   • 25 June 2019
   • Guidance
3. Preston guidance: April 2019
   • 29 May 2019
   • Guidance
4. Preston guidance: March 2019
   • 30 April 2019
   • Guidance
5. Preston guidance: February 2019
   • 28 March 2019
   • Guidance
6. Preston guidance: January 2019
   • 22 January 2019
   • Guidance

2018

1. Preston guidance: December 2018
   • 2 January 2019
   • Guidance
2. Preston guidance: November 2018
   • 27 November 2018
   • Guidance
3. Preston guidance: October 2018
   • 22 October 2018
   • Guidance
4. Preston guidance: September 2018
   • 18 September 2018
   • Guidance
5. Preston guidance: August 2018
   • 14 August 2018
   • Guidance
6. Preston guidance: July 2018
   • 17 July 2018
   • Guidance
7. Preston guidance: June 2018
   • 11 June 2018
   • Guidance
8. Preston Guidance: May 2018
   • 21 May 2018
   • Guidance
9. Preston Guidance: April 2018
   • 16 April 2018
   • Guidance
10. Preston guidance: March 2018
    • 19 March 2018
    • Guidance

2017

1. Preston guidance: December 2017
   • 19 December 2017
   • Guidance
2. Preston guidance: November 2017
   • 24 November 2017
   • Guidance
3. Preston guidance: October 2017
   • 25 October 2017
   • Guidance
4. Preston guidance: August 2017
   • 25 October 2017
   • Guidance
5. Preston guidance: July 2017
   • 17 July 2017
   • Guidance
6. Preston guidance: June 2017
   • 12 June 2017
   • Guidance
7. Preston guidance: May 2017
   • 12 June 2017
   • Guidance
8. Preston guidance: April 2017
   • 13 April 2017
   • Guidance
9. Preston guidance: March 2017
   • 7 March 2017
   • Guidance
10. Preston guidance: February 2017
    • 13 February 2017
    • Guidance
11. Preston guidance: January 2017
    • 12 January 2017
    • Guidance

2016

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

2015

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

2014

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

2013

1. Preston guidance: December 2013
   • 6 December 2013
   • Guidance
2. Preston guidance: November 2013
   • 11 November 2013
   • Guidance
3. Preston guidance: October 2013
   • 11 November 2013
   • Guidance

Published 24 April 2013
Last updated 10 July 2019 + show all updates

1. 10 July 2019 Updated with 'Preston guidance: July 2019'
2. 25 June 2019 Updated with 'Preston guidance: June 2019'.
3. 29 May 2019 Updated with 'Preston guidance: April 2019'.
4. 30 April 2019 'Preston guidance: March 2019' added.
5. 28 March 2019 Updated with 'Preston guidance: February 2019'
6. 22 January 2019 Updated with 'Preston guidance: January 2019'.
7. 2 January 2019 Updated with 'Preston guidance: December 2018'.
8. 27 November 2018 Update with 'Preston guidance: November 2018'.
9. 22 October 2018 Updated with 'Preston guidance: October 2018'.
10. 18 September 2018 Updated with 'Preston guidance: September 2018'.
11. 14 August 2018 Updated with Preston guidance: August 2018.
12. 17 July 2018 Updated with 'Preston guidance: July 2018'.
13. 11 June 2018 Updated with Preston guidance: June 2018.
14. 21 May 2018 Updated with Preston Guidance: May 2018.
15. 16 April 2018 Updated with Preston guidance: April 2018
16. 19 March 2018 Updated with Preston guidance: March 2018
17. 19 December 2017 Updated with December 2017 guidance
18. 24 November 2017 Updated with November data
19. 25 October 2017 Updated with Preston guidance for October 2017
20. 8 August 2017 Updated with Preston guidance: August 2017
21. 17 July 2017 Updated with Preston guidance: July 2017
22. 12 June 2017 Updated with Preston guidance: May 2017 and Preston guidance: June 2017
23. 13 April 2017 Updated with Preston guidance: April 2017
24. 7 March 2017 Updated with Preston Guidance: March 2017
25. 13 February 2017 January and February 2017 guidance added
26. 7 December 2016 Updated to include: Preston guidance: December 2016
27. 11 November 2016 Updated with: Preston guidance: November 2016
28. 13 October 2016 Updated: Preston guidance: October 2016
29. 21 September 2016 Updated: Preston guidance: September 2016
30. 9 August 2016 August 2016 guidance published
31. 11 July 2016 Updated with: Preston guidance: July 2016
32. 7 June 2016 Updated with: Preston guidance: June 2016
33. 5 May 2016 Updated with Preston guidance: May 2016
34. 8 April 2016 Updated with April 2016 data
35. 9 March 2016 Updated with March release
36. 10 February 2016 Updated with February 2016
37. 11 January 2016 Updated with January 2016
38. 8 December 2015 Updated to include December returns
39. 10 November 2015 Updated with November's guidance
40. 6 October 2015 October guidance added
41. 7 August 2015 August guidance published
42. 6 July 2015 Updated with July 2015
43. 4 June 2015 June guidance published
44. 11 May 2015 May guidance published
45. 10 April 2015 April guidance published
46. 11 March 2015 Added March tables
47. 10 February 2015 February guidance published
48. 8 January 2015 Updated to include January 2015
49. 10 December 2014 Updated with December 2014
50. 10 November 2014 added guidance for October and November 2014
51. 4 September 2014 added guidance for September 2014
52. 6 August 2014 August guidance published
53. 7 July 2014 added Preston guidance: July 2014
54. 9 June 2014 added june guidance
55. 8 May 2014 May guidance published
56. 15 April 2014 April guidance published
57. 7 March 2014 added Preston guidance: March 2014
58. 5 February 2014 Added February guidance
59. 9 January 2014 added January guidance
60. 6 December 2013 added Preston guidance: December 2013
61. 11 November 2013 added 'Preston guidance: November 2013'
62. 24 April 2013 First published.