Business tax – form

Contracted-out pension schemes: Guaranteed Minimum Pension with fixed rate revaluation (CA1615)

Use form CA1615 when an employee leaves contracted out employment and Guaranteed Minimum Pensions (GMP) with fixed rate revaluation are applicable.

Document

Detail

Use form CA1615 when an employee leaves contracted out employment and GMP with fixed rate revaluation are applicable.

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