Business tax – form

Contracted-out pension schemes: buy out of a Guaranteed Minimum Pension and or post-1997 COSR rights (CA1610)

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
NE98 1ZZ

Termination of contracted-out employment (CA14)
Guidance on salary related pension schemes and salary related parts of mixed benefits schemes.