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COMP early leaver termination, transfers and change of Responsible Paying Authority (RPA) notifications

Protected Rights Retained within the scheme:
Period of COMP employment terminates	Location of Protected Rights	Form Number	Criteria to apply
If date of leaving is after 6 April 1988	Within the scheme	CA1589	When a member leaves COMP employment and the date of leaving is before the start of the tax year in which state pension age (SPA) is reached and the protected rights are retained in the scheme.
As above	Policy lapses within the scheme	CA1589	When the fund is negated because of administration charges

Change of Responsible Paying Authority (C/RPA) from current scheme: (when the employee is not in Contracted-out employment in the receiving scheme)
Period of COMP employment terminates	C/RPA to	Form Number	Criteria to apply
If date of leaving is after 6 April 1988	Another COMP/COMPSHP Scheme or active COMP part of a COMB scheme	CA1893 CA1894	If form CA1589 has already been submitted If form CA1589 has not already been submitted
As above	A COSR scheme or active COSR part of a COMB scheme	CA1893 CA1894	If form CA1589 has already been submitted If form CA1589 has not already been submitted
As above	A Section 53 (formerly contracted- out) Money Purchase scheme and the member applied for the transfer before 6 April 1997or after 6 April 2002.	CA1893 CA1894	If form CA1589 has already been submitted If form CA1589 has not already been submitted
As above	a Section 53 (formerly contracted- out) Salary Related scheme and the member applied for the transfer before 6 April 1997or after 6 April 2002	CA1893 CA1894	If form CA1589 has already been submitted If form CA1589 has not already been submitted
As above	An APP/APPSHP scheme	CA1893 CA1894	If form CA1589 has already been submitted If form CA1589 has not already been submitted

Protected Rights Transferred from current scheme: (when the employee is in Contracted-out employment in the receiving scheme)
Period of COMP employment	Transfer to	Form Number	Criteria to apply
If date of leaving is before 6 April 1997	Another COMP/COMPSHP scheme or active COMP part of a COMB scheme	CA1590	Only to be used for membership in this period.
As above	A COSR scheme or active COSR part of a COMB scheme	CA1592	As above
As above	An APP/APPSHP scheme	CA1591	As above
As above	An overseas occupational pension scheme or an overseas arrangement	CA1895	As above
Contracted-out employment in the COMP part (including any service in the original COMP scheme) started before 6 April 1997	A COSR part of the same COMB scheme	CA1897	For transfer of membership only, with the following criteria • SCON range S8820000 to S8999999 • Not the accrued rights from the COMP to the active COSR part. • The employer operates, or has operated another contracted-out scheme(s) independently of the COMB scheme • (Ensure that the pre ’97 indicator on the form is completed)
From 1 January 2000	An insurance company to Purchase of Annuity or Buy out	CA8249	Without the member giving effect to their protected rights i.e. before age 60 (age 50 from 6 April 2006)

Divorce:
Date of Divorce	Type of event	Form Number	Criteria to apply
On or after 1 December 2000	Sharing of pension rights	CA2202	Following notification to the scheme from the courts of the pension sharing order

Retirements including ill health:
Period of COMP settlement (Date of Effect)	Type of event	Form Number	Criteria to apply
Before 6 April 2006 On or after 6 April 2006	Purchase of an Annuity or Provision of a Pension	CA1594 CA1594	When the member has given effect to their protected rights (drawn their pension) i.e. between the ages of 60 – 75 When the member has given effect to their protected rights, i.e. between the ages of 50 and 75
From 6 April 1988 to 5 April 2006 From 6 April 2006	Commutation on the grounds of triviality	CA1594	The aggregate value of the pension benefits should not exceed £260 and the member is between the ages of 60 - 75. The aggregate value of all registered pension schemes benefits do not exceed 1% of HMRC lifetime limit, currently equivalent to £15,000. This will rise in line with increases to the lifetime limit. The member must be between the ages of 60- 75
From 28 July 2000	Commutation on the grounds of ill health	CA1594	Regardless of age where the member is terminally ill and has a life expectancy of less than 12 months

Deaths:
Period of COMP settlement (Date of Death)	Type of event	Form Number	Criteria to apply
From 6 April 1988 to 5 April 2002 From 6 April 2002 to 4 December 2005 From 5 December 2005	Purchase of an Annuity or Provision of a Pension	CA1594	The qualifying widow or widower will be entitled to a pension. The qualifying conditions are set out in para 9.4 of the CA14A. Any widow or widower will be entitled Any widow or widower or surviving civil partner will be entitled
From 6 April 1988 to 5 April 2002 From 6 April 2002 to 4 December 2005 From 5 December 2005 to 5 April 2006 From 6 April 2006	Commutation on the grounds of triviality	CA1594	For the qualifying widow or widower providing the aggregate value of the pension benefits do not exceed £260. The qualifying conditions are set out in para 9.4 of the CA 14A. For any widow or widower providing the aggregate value of the pension benefits do not exceed £260. For the widow, widower or surviving civil partner, providing the aggregate value of the pension benefits do not exceed £260. For the widow, widower or surviving civil partner, providing the aggregate value of all registered pension schemes benefits do not exceed 1% of HMRC lifetime limit, currently equivalent to £15,000. This will rise in line with increases to the lifetime limit.
From 6 April 1988 to 5 April 2002 From 6 April 2002 to 4 December 2005 From 5 December 2005	Benefits to be paid as a lump sum payment, or a pension to a nominated beneficiary	CA1584	Where there is no qualifying widow or widower. The qualifying conditions are set out in para 9.4 of the CA14A. Where there is no widow or widower Where there is no widow, widower or surviving civil partner