Use form CA1610 to buy out Guaranteed Minimum Pension (GMP) and or post-1997 contracted-out salary related (COSR) rights.
Use form CA1610 if you are the employer, the transferring pension scheme and the insurance company when a:
- GMP and/or post-1997 COSR rights are being bought out by an approved insurance company
- termination notice has already been sent to HM Revenue and Customs (HMRC)
Please send the completed form to:
National Insurance Contributions and Employer Office
National Insurance Services to Pensions Industry
Benton Park View
Newcastle upon Tyne
Related forms and guidance
Termination of contracted-out employment (CA14)
Guidance on salary related pension schemes and salary related parts of mixed benefits schemes.