Business tax – 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.

Document

Detail

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.

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