Actuarial guidance

Actuarial guidance issued by MHCLG 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.

Query log

The LGPC Secretariat maintains a log of ongoing queries relating to matters covered in actuarial guidance. The current version of the log is available here. As new queries are added and existing queries are resolved or amended, the log will be updated accordingly. Administering authorities are asked to review the document before raising any queries directly with 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

» CETVs on divorce

» Probation service transfer

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

» Transfers - individual incoming and outgoing

» Trivial commutation