Form: Contracted-out pension schemes: notice of increments to Guaranteed Minimum Pensions (CA1597)

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Updated: Updated to clarify when to fill in the form.

Use form CA1597 to provide notice when an increment to a scheme member(s)’ GMP is to be paid because payment was postponed beyond State Pensionable age.

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


Source: HMRC