Guidance
The following factor guidance is available. Any applicable McCloud guidance should be noted first.
| Guidance Type | Guidance Title | Date of Issue | Issued by |
| Scheme Pays | CSOPS - Annual allowance charges - Calculation of pension offsets | 16 Sep 2020 | |
| Scheme Pays | PCSPS - Annual Allowance charges - Calculation of pension and lump sum offsets | 16 Sep 2020 |
The following historic guidance is available as a downloadable PDF:
| Guidance Type | Guidance Title | Date of Issue | |
| Scheme Pays | CSOPS - Annual allowance charges - Calculation of pension offsets | 04 Apr 2016 | |
| Scheme Pays | CSOPS - Annual allowance charges - Calculation of pension offsets | 01 Feb 2016 | |
| Scheme Pays | CSOPS - Lifetime allowance (LTA) charges in the alpha scheme | 23 Aug 2019 | |
| Scheme Pays | CSOPS - Lifetime allowance (LTA) charges in the alpha scheme | 29 Jun 2015 | |
| Scheme Pays | PCSPS - Annual Allowance charges - Calculation of pension and lump sum offsets | 04 Apr 2016 | |
| Scheme Pays | PCSPS - Annual Allowance charges - Calculation of pension and lump sum offsets | 01 Feb 2016 | |
| Scheme Pays | PCSPS - Lifetime allowance (LTA) charges | 22 Aug 2019 | |
| Scheme Pays | PCSPS - Lifetime allowance (LTA) charges | 26 Jun 2015 |
