(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
The Government Actuary has on occasions given advice about
commutation factors. You may find the tables at Appendix A, which
have been adapted from the Government Actuary's advice, helpful in
checking commutation factors for schemes.
Any queries regarding the demographic or economic assumptions
underlying the new tables should be referred to the portfolio
holder for commutation factors in Pension Schemes Technical
Advice.
