Guidance for contracted-out pension schemes
HMRC have published 5 new guidance booklets which replace earlier versionsas follows:
CA 14C – Contracted-out Guidance for Salary Related Pension Schemes and Salary Related Overseas Schemes
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For employers and pension scheme administrators who wish to contract-out of the additional State Pension or make changes to contracting-out certificates.
CA 14D – Contracted-out Guidance for Money Purchase Pension Schemes and Money Purchase Overseas Schemes
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For employers and pension scheme administrators who wish to set up a money purchase occupational scheme in order to contract out of the State Second Pension (formerly SERPS) or make changes to contracting-out certificates.
CA 14E – Contracted-out Guidance for Mixed Benefit Pension Schemes and Mixed Benefit Overseas Schemes
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For employers and pension scheme administrators who wish to contract-out of the additional State Pension or make changes to contracting-out certificates.
CA 16A – Appropriate Personal Pension Scheme Manual Guidance for Scheme Managers
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For pension scheme administrators who wish to use an Appropriate Personal Pension (APP) scheme as a vehicle for employed earners to contract out of the State Second Pension (formerly SERPS) or who already have APP scheme certificates.