PSI20.1.20 - Funding and Surpluses: Funding General - Mortality Tables

(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)

[SF70/132]

The Life Offices and Government Actuary’s Departments each year collect information, such as age, sex and occupation about persons dying in the year. This is used to construct “mortality tables” which show the ages at death of members of specified classes, for example, males born in a given year. From these are produced tables showing life expectation at various ages which enable the scheme’s actuary to estimate the proportion of members who are likely to die in service and the average length of time that pensions will be paid.

Contact: | Date issued: | Next review: