Business tax – form

Contracted-out pension schemes: Guaranteed Minimum Pension with Limited Revaluation Premium payable (CA1612)

Use form CA1612 when termination of contracted-out employment and Guaranteed Minimum Pension (GMP) with Limited Revaluation Premium (LRP) is to be paid.

Document

Detail

Use form CA1612 as a notification of termination. It is completed when a GMP with LRP is to be paid because scheme members are leaving contracted-out employment before 6 April 1997.

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