This guidance is addressed to Cabinet Office as scheme manager of the Civil Servants and Others Pension Scheme ('CSOPS' or alpha scheme). The alpha scheme was established by The Public Service (Civil Servants and Others) Pensions Regulations 2014 (the 'Regulations') and came into force on 1 April 2015.

The purpose is to provide Cabinet Office with guidance on how to calculate the lump sum due on the commutation of a small pension ('trivial commutation').

This guidance only relates to benefits in the alpha scheme. Benefits in the classic, premium, nuvos or classic plus schemes should be treated separately, in accordance with the relevant guidance for those schemes.

We have not considered factors for the commutation of small child pensions. Such calculations should be referred to the Government Actuary's Department (GAD).

This guidance describes how trivial commutation factors should be applied and reflect our understanding of the way that administration systems have been programmed to calculate a trivial commutation lump sum.

The Consolidated Factors Workbook sets out the unisex factor table (x-501) to be used to calculate the lump sum due on the commutation of a small pension for members of the alpha scheme.

We do not envisage any special cases not covered by this guidance. However, if any do occur they should be referred to GAD and will be treated on a case by case basis.

The following changes have been made when reviewing this guidance:

• Important information around the expected audience for the guidance, use of the guidance, review of factors, compliance and limitations applies across all sets of guidance. Rather than being repeated in each set of guidance, this can now be found on the scheme home page. It is important to read this information alongside the guidance.
• Calculation methodology: No changes have been made to the calculation methodology.
• Examples: There are no examples in this guidance. Worked examples, using the calculation methodology, can be found in prior versions of the guidance (though please note that these use historic factors).
• Factor tables: The "Factor Tables" tab contains the names of the tables that are referenced in the calculation methodology. The tables of factors themselves can be found in the most recently published "Consolidated Factors Workbook" which is available by clicking the "Download current Consolidated Factors Workbook" button on the scheme's home page.
• Assumptions: The key assumptions underlying the factors in each note are contained in the Consolidated Factors Workbook.
• Regulations: The regulations that require the production of the actuarial factors and/or guidance that is the subject of this note are summarised in the "Regulations" tab.