There are 8 tables associated with this guidance note, listed in the table below, which shows:

• Table ID - the name assigned to the table of factors in the Consolidated Factor Workbook.
• Alternative table ref. - this shows the name assigned to the tables of factors in our guidance notes prior to the introduction of the Consolidated Factor Workbook and may still be referred to in the explanations of the formulae within this guidance.
• Factor Type, Section, Description, Gender - give information about the tables of factors so that you can verify that the appropriate table is being used for the circumstances of the case

The required factors can be found by locating the correct table from the Consolidated Factor Workbook, which can be found by selecting the Consolidated Factor Workbook tab in the navigation bar above or use the Download current Consolidated Factor Workbook button on the right of the scheme homepage.

Table ID	Alternative table ref.	Factor type	Section	Description	Gender
x-605	A1	Scheme pays AA	2007	Factor for calculating annual allowance debit for members below age 65	Male & Female
x-606	A2	Scheme pays AA	2007	Factors for calculating annual allowance debit for members aged 65 or above	Male & Female
x-614	B1	Scheme pays AA	2007	Retirement timing factor - annual allowance pension debit on normal retirement before age 65 - Retirement not on grounds for ill health	Unisex
x-615	B2	Scheme pays AA	2007	Retirement timing factor - AA pension debit on retirement after age 65 - Retirement not on grounds for ill health	Unisex
x-616	B1S	Scheme pays AA	2007	Retirement timing factor - AA pension debit on retirement before 60 (special members) - Retirement not on grounds for ill health	Unisex
x-617	B2S	Scheme pays AA	2007	Retirement timing factor - AA pension debit on retirement after age 60 (special members) - Retirement not on grounds for ill health	Unisex
x-618	C	Scheme pays AA	2007	Retirement timing factor - AA pension debit on ill health retirement before 65 - adjustment to pension	Unisex
x-619	CS	Scheme pays AA	2007	Retirement timing factor - AA pension debit on ill health retirement before 60 (special members) - adjustment to pension	Unisex