Form

Contracted-out pension schemes: termination and buy-out or purchase of annuity (CA1891)

Use form CA1891 to notify buying out of Guaranteed Minimum Pension (GMP) post 1997 contracted-out salary related (COSR) rights.

Documents

Termination and buy-out or purchase of annuity (CA1891)

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Details

Use Form CA1891 as a notification of termination and buy-out or purchase of annuity through an insurance company approved for that purpose.

This form needs to be completed by the scheme effecting the buy-out of GMP/post 1997 COSR rights when a termination notice has not already been sent to Services to Pensions Industry.

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.

Published 4 April 2014