Business tax – form

Contracted-out pension schemes: notice of increments to Guaranteed Minimum Pensions (CA1597)

Use form CA1597 for pension scheme administrators to give notice when an increment to a scheme member(s)' Guaranteed Minimum Pension (GMP) is to be paid.



Use form CA1597 to provide notice when an increment to a scheme member(s)’ GMP is to be paid because payment was postponed beyond State Pensionable age.

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