Local government – form

Contracted-out pension schemes: termination of contracted-out employment (CA1607)

Use form CA1607 to tell HMRC when a scheme member is leaving contracted-out employment.

Document

Detail

Use form CA1607 when a scheme member is leaving contracted-out employment, accrued GMP rights are to be split and a transfer value is restricted to post 5 April 1988 rights.

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