Actuarial guidance


Actuarial guidance issued by DCLG relating to the LGPS in England and Wales. This page includes guidance issued under the LGPS Regulations 2013 and the LGPS (Transitional Provisions, Savings and Amendments) Regulations 2014 as well as guidance issued under previous regulations but which continued to have effect at any point on and after 1 April 2014.

Where a piece of guidance is labelled as a 'consolidated working copy', this document was provided for information in August 2015. It was not official guidance but a consolidation, prepared by GAD, of the original guidance (issued in March and April 2014) with amendments that were made after the original guidance was issued.

The below table lists documents published by DCLG confirming the actuarial guidance in force at the time of writing, the relevant statutory references for each piece of guidance, the situations where cases must be referred to GAD individually and the previous items of guidance which are no longer in force.

Dated
Document
October 2016 Extant guidance
July 2015 Extant guidance
November 2014 Extant guidance

The LGPC Secretariat maintain a log of ongoing queries relating to matters covered in actuarial guidance, the current version of which is available here. As new queries are added and existing queries are resolved/ amended, the log will be updated accordingly. Administering authorities are asked to review the document before raising any queries directly to the LGPC Secretariat in case your query relates to a known issue.

» Additional pension

» Additional survivor benefit contributions

» Annual allowance charges: calculation of Scheme Pays offset

» AVCs - purchase of additional pension

» Conversion of lump sum into pension

» Early retirement

» Flexible retirement

» Interfund transfers

» Late retirement

» Lifetime allowance

» Lump sum commutation

» Pension credits

» Pension debits

» Pensioner CETVs on divorce

» Probation service transfer

» Transfer credits - conversion of accumulated AVCs (regulation 66(8))

» Transfers - individual incoming and outgoing

» Trivial commutation