For any CETV calculations in respect of any judicial scheme other than JPS 2022, please refer to the relevant CETV guidance for that scheme. If the calculation is in respect of a judicial scheme that does not have current guidance in place, such as the 1981 scheme, please refer to GAD.

Cases meeting the following criteria should not be calculated in line with this guidance, and should instead be referred to GAD:

• Cash equivalents on divorce for normal and ill health pensioners who are aged less than 55 at the relevant date.
• CETV requests from pension credit members

• Any calculations in respect of an active or deferred member where, at the relevant date, a pension debit exists but has not yet been applied to the member's pension.