Business tax – form

Contracted-out pension schemes: notification of transfer of accrued pension rights with Limited Rate Revaluation Premiums payable (CA1600)

Use form CA1600 to give notice of transfer of accrued pension rights including Guaranteed Minimum Pension (GMP) with Limited Rate Revaluation Premiums payable.

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Detail

Use form CA1600 when scheme members are leaving contracted-out employment before 6 April 1997 accrued pension rights, including GMP rights being revalued at the Limited Rate Revaluation, are to be transferred, and a Limited Rate Revaluation Premium is payable.

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.