PSI8.2.33 - Lump Sum Benefits and Communication: Commutation Factors - Commitment to Give Post- Retirement Increases - Table of Enhanced Commutation Factors

(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)

[PN7.43]

Because schemes use different rates of post-retirement increase with varying underlying assumptions it has not been considered practicable to agree standard tables of enhanced commutation factors. The mortality and interest assumptions should however agree with those described in PSI8.2.4-5 and PSI8.2.7.

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