McCloud eligible members guidance
McCloud eligible members guidance has not yet been loaded onto the GAD Factors Guidance Hub. It is in the pipeline and will be added shortly. In the meantime, please continue to use the guidance that has been issued in PDF, where relevant.
Guidance
The following factor guidance is available. As stated above, any applicable McCloud guidance should be noted first.
| Guidance Type | Guidance Title | Date of Issue | Issued by |
| Scheme Pays | CSOPS_NI - Annual allowance charges - Calculation of pension offsets | 08 Apr 2025 | Louise Harker, Hayley Schofield |
| Scheme Pays | PCSPS_NI - Annual allowance charges - Calculation of pension and lump sum offsets | 08 Apr 2025 | Louise Harker, Samantha Watts |
The following historic guidance is available as a downloadable PDF:
| Guidance Type | Guidance Title | Date of Issue | |
| Scheme Pays | CSOPS_NI - Annual allowance charges - Calculation of pension offsets | 27 Aug 2019 | |
| Scheme Pays | CSOPS_NI - Annual allowance charges - Calculation of pension offsets | 03 Jan 2017 | |
| Scheme Pays | PCSPS_NI - Annual allowance charges - Calculation of pension and lump sum offsets | 27 Aug 2019 | |
| Scheme Pays | PCSPS_NI - Annual allowance charges - Calculation of pension and lump sum offsets | 03 Jan 2017 |
