Business tax – form

Contracted-out pension schemes: transfer of accrued pension rights-including Guaranteed Minimum Pension rights (CA1617)

Use form CA1617 to notify the transfer of accrued pension rights-including Guaranteed Minimum Pension (GMP) rights at the full Section 148 rate revaluation.

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Use form CA1617 to notify the transfer of accrued pension rights - including Guaranteed Minimum Pension (GMP) rights at the full Section 148 rate revaluation (Limited Rate Revaluation Premium not 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.