Business tax – form

Contracted-out pension schemes: termination and change of responsibility (CA1889)

Use form CA1889 to notify termination and change of responsibility from a contracted-out salary related (COSR) scheme.

Document

Detail

Use form CA1889 as a notification of termination and change of responsibility from a COSR scheme or active COSR part of a contracted-out mixed benefit scheme to another pension scheme.

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