Transfers – individual incoming and outgoing

Last edited: Sep 29, 2026 Published: Apr 23, 2026

For Club transfers, the public sector transfer Club memorandum and other associated documents can be found under the Club memorandum page.

Relevant date is on or after 1 April 2014

Guidance on the earned pension credited to a member’s pension account where a transfer value has been accepted and in respect of transfers out of the LGPS.

DatedOperative dateDocument(s)Extant?
2 June 202619 May 2026Factor spreadsheet version 2026-03
Covering letter for non-Club transfer out
Covering letter for non-Club transfers in		Yes
24 January 202424 January 2024Guidance (updated on 16 December 2024)Yes
25 May 20231 June 2023Factor spreadsheet version 2023-04
Covering letter – CETVs, Pensioner CEVs and CRA conversion factors
Covering letter non-club transfers in (including with a final salary link)		No
8 April 20201 November 2020Guidance
Covering letter		No
19 November 201819 November 2018Factor spreadsheet – version 9 (dated 20 Dec 2019)
Covering letter Club and CRA adjustment factors
Covering letter other transfers
MHCLG Non-club GMP addendum letter 13 March 2018
Non-club GMP addendum effective from 13 March 2018		No
8 April 201629 April 2016Guidance
Covering letter – April 2016
Factors – from March 2017
Factors – to March 2017
MHCLG Non-club GMP addendum letter 13 March 2018
Non-club GMP addendum effective from 13 March 2018		No
28 March 20141 April 2014Guidance
Covering letter
Factors – Feb 2012
Amendments – Nov 2014 (see section 1)		No

Non-Club transfers where relevant date is before 1 April 2014

Guidance on individual incoming and outgoing non-Club transfers with relevant dates before 1 April 2014

DatedOperative dateDocument(s)Extant?
26 March 20106 May 2010Guidance
Covering letter
Factors – Feb 2012		Yes