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.
Ref: CA1610 PDF, 219KB, 4 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
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.