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_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 |
