Pension debits
Last edited: Sep 29, 2026
Published: Apr 23, 2026
Transfer date is on or after 1 April 2014
Guidance on the application of a pension debit following a pension sharing order where the transfer date is after 31 March 2014.
| Dated | Operative date | Document(s) | Extant? |
|---|---|---|---|
| 13 July 2026 | 1 August 2026 | Factor spreadsheet version 2026-03 Covering letter | Yes |
| 3 July 2024 | 3 July 2024 | Guidance | Yes |
| 25 May 2023 | 1 June 2023 | Factor spreadsheet version 2023-04 Covering letter debits on ill health Covering letter debits (normal health) | No |
| 11 June 2020 | 1 November 2020 | Guidance | No |
| 19 December 2018 | 8 January 2019 | Factor spreadsheet – version 9 (dated 20 Dec 2019) | No |
| 14 April 2016 | 29 April 2016 | Guidance Covering letter | No |
| August 2015 | N/A | Consolidated working copy | No |
| 28 March 2014 | 1 April 2014 | Guidance Covering letter | No |
Transfer date is before 1 April 2014
Guidance on the application of a pension debit following a pension sharing order where the transfer date is before 1 April 2014.
| Dated | Operative date | Document(s) | Extant? |
|---|---|---|---|
| 13 July 2026 | 1 August 2026 | Factor spreadsheet version 2026-03 Covering letter | Yes |
| 25 May 2023 | 1 June 2023 | Factor spreadsheet version 2023-04 Covering letter debits on ill health Covering letter debits (normal health) | No |
| 11 June 2020 | 1 November 2020 | Guidance | No |
| 19 December 2018 | 8 January 2019 | Factor spreadsheet – version 9 (dated 20 Dec 2019) | No |
| 14 April 2016 | 29 April 2016 | Guidance Covering letter | No |
| August 2015 | N/A | Consolidated working copy | No |
| 4 March 2013 | 7 March 2013 | Guidance Covering letter Amendments – Nov 2014 (see section 6) Amendments – Feb 2014 | No |