Business tax – guidance

Cessation of contracted-out pensions schemes (CA15)

Guidance for pension scheme administrators dealing with National Insurance Services to Pension Industry (NISPI).

Document

Detail

This manual includes guidance for pension scheme administrators on what to do when the following cease to contract out:

  • a Contracted-out Salary Related (COSR) scheme
  • a Contracted-out Money Purchase (COMP) scheme
  • a Contracted-out Mixed Benefit (COMB) scheme