Cases meeting the following criteria should not be calculated in line with this guidance, and should instead be referred to GAD:
- Any calculations in respect of a judicial scheme not covered by this guidance, such as the 1981 scheme.
- Cash equivalents on divorce for normal and ill health pensioners who are aged less than 55 at the relevant date.
- Any cases of female members under NRA who have GMP and have not yet retired.
- Any cases of members with NRA greater than 65 who have not yet retired and who have GMP.
- Transfers out where the receiving scheme requires the value of any accrued GMP to be notified separately, or for the GMP liability to be retained by the Judicial Pension Schemes.
- Any calculations in respect of an active or deferred member who has, at the relevant date, exercised any option under The Judicial Pensions (Additional Voluntary Contributions) Regulations 1995.
- Any calculations in respect of an active or deferred member where the member has, at the relevant date, chosen to allocate part of their annual pension to a dependant.
- Any calculations in respect of an active or deferred member who has, at the relevant date, purchased an Effective Pension Age option in respect of part or all of their accrued pension.
- Any calculations in respect of an active or deferred member who has, at the relevant date, purchased Additional Pension in JPS2015.
- Any calculations in respect of a FPJPS member who, at the relevant date, is due a payment from MOJ in respect of pension arrears.
- Any calculations in respect of an active or deferred member who has, at the relevant date, exercised any option under Additional voluntary contribution scheme, Added years scheme or the Added surviving adult's pension scheme of The Judicial Pensions (Fee-Paid Judges) Regulations 2017.
- Any calculations where the member is entitled to pre-1995 benefits and MoJ anticipate that the member will have an opportunity to make an election to have their benefits calculated under post-1995 provisions, either as part of the remedy or at retirement.
- Any calculations where the member has preserved pre-1995 benefits for an office included in the offices listed in the 'Fee paid offices, Annual divisors' table shown in Table 1 of Schedule 1 of the FPJPS regulations.
- Any calculations in respect of an active or deferred member where the member has, at the relevant date, made one or more Scheme Pays elections in respect of Annual Allowance or Lifetime Allowance tax charges.
- 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.