Business tax – form

Contracted-out pension schemes: change of responsibility (CA1888)

Use form CA1888 to notify a change of responsibility for a contracted-out salary related (COSR) scheme or active COSR part of a Contracted-out Mixed Benefit (COMB) scheme.



Use form CA1888 as a notification of change of responsibility from a COSR scheme or active COSR part of a contracted-out mixed benefit scheme to another pension scheme.

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