Business tax – form

Contracted-out pension schemes: Guaranteed Minimum Pension with full rate revaluation (CA1616)

Use form CA1616 when termination of Contracted-out employment and Guaranteed Minimum Pension (GMP) with full section 148 rate revaluation is to be preserved.

Document

Detail

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.

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