The instructions in the previous sections of this guidance should be sufficient for the majority of divorce calculations. However, there may be some cases that need different treatment, as described below. If other cases arise which are not covered by this guidance, these should be referred to GAD.

There are several cases in which a member can accrue more than one tranche of benefits in the 1992, NFPS or 2015 sections.

In these circumstances separate cash equivalents should be calculated for each tranche of benefits. Any tranches of benefit that are already in payment should be calculated in line with Calculating the cash equivalent for members already in receipt of benefits, whereas any tranches of benefit not yet taken should be calculated in line with Calculating the cash equivalent for active and deferred members, as appropriate.

The resultant answers added together will give the total cash equivalent. Separate cash equivalents should be quoted in respect of a member's benefits in the 1992, NFPS and 2015 sections.

Where a member has one or more pension debits (either in respect of a previous divorce or one or more annual allowance tax charges), the cash equivalent should be calculated in two stages.

1. The gross cash equivalent should be calculated ignoring all pension debits.
2. The value of each pension debit (revalued to the calculation date) should be calculated as the cash equivalent of a deferred pension of the same amount as the debit.

The final cash equivalent to be used for divorce purposes is the gross cash equivalent calculated in stage one, less the value of all pension debits calculated in stage two.