If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
This guidance relates to the 2015 scheme only (it does not apply to the 1987 or 2006 schemes) and its purpose is to set out how the maximum limit for commutation should be calculated.
There is also an Excel spreadsheet containing the factor tables set out in the guidance document.