Use form CA1616 when a GMP with full section 148 (previously Section 21) rate revaluation is to be preserved because scheme members are leaving contracted-out employment.
This form is only to be used where the termination date is before 6 April 1997.
Email HMRC to ask for this form in Welsh (Cymraeg).
Termination of contracted-out employment (CA14)
Guidance on salary related pension schemes and salary related parts of mixed benefits schemes.