PSI8.2AppendixA - Tables of Acceptable 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)

11/00 Tables of Acceptable Commutation Factors APPENDIX A

 ABI Table : PN7.54 Level Pensions"A" : PA 90-1 at 5.9% Escalation at 3% or less"B" : PA 90-1 at 4% Limited Price Indexation
AgeMaleFemaleMaleFemaleMaleFemale
5012.6013.4012.9014.1115.7717.65
5112.3613.1612.6913.9415.4517.37
5212.1212.9212.4613.7715.1217.09
5311.8812.6812.2413.5914.7816.79
5411.6412.4412.0113.4014.4416.50
5511.4012.2011.7713.2114.1116.19
5611.1611.9611.5413.0013.7715.88
5710.9211.7211.3012.8013.4315.56
5810.6811.4811.0612.5813.0915.23
5910.4411.2410.8212.3612.7614.90
6010.2011.0010.5812.1312.4214.56
619.9610.7610.3411.8912.0914.21
629.7210.5210.0911.6511.7513.86
639.4810.289.8411.4011.4113.50
649.2410.049.5811.1411.0713.14
659.009.809.3210.8810.7212.78
668.769.569.0610.6110.3812.41
678.529.328.8010.3410.0412.03
688.289.088.5410.069.7011.65
698.048.848.279.779.3611.27
707.808.608.019.469.0310.89
717.568.367.749.198.7010.51
727.328.127.488.908.3710.13
737.087.887.218.608.049.74
746.847.646.958.307.729.36
756.607.406.698.007.408.98

Basis: mortality males a(55) females a(55) rated down 1 year Pension payable monthly in advance and guaranteed 5 years.