Business tax – form

Contracted-out pension schemes: annuity certificate for salary related or mixed benefit pension scheme (CA7994)

Use form CA7994 to certify annuity for a salary related or mixed benefit pension scheme where rights are secured by 2 insurance companies.

Document

Detail

Use form CA7994 as an annuity certificate for a salary related scheme or the salary related part of a mixed benefit scheme, where rights are secured by 2 insurance companies for the:

  • Guaranteed Minimum Pension (GMP)
  • Contracted-out Salary Related (COSR) scheme

Cessation of contracted-out pensions schemes (CA15)
Guidance for pension scheme administrators dealing with National Insurance Services to Pension Industry.