There are 9 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
601 A_88 Scheme pays AA 1988 Factors for calculating annual allowance debit Unisex
607 B_88 Scheme pays AA 1988 Retirement timing factor - AA pension debit on normal health retirement Unisex
608 C_88 Scheme pays AA 1988 Retirement timing factor - AA pension debit on ill health retirement before age 60 Unisex
615 D1_88 Scheme Pays AA 1988 Factors for calculating the pension debit retirement timing factor - normal health Unisex
616 D2_88 Scheme Pays AA 1988 Factors for calculating the pension debit retirement timing factor - ill health Unisex
617 E1_88 Scheme Pays AA 1988 Factors for calculating the pension debit retirement timing factor - normal health Unisex
618 E2_88 Scheme Pays AA 1988 Factors for calculating the penson debit retirement timing factor - ill health Unisex
619 F1_88 Scheme Pays AA 1988 Factors for calculating the pension debit retirement timing factor - normal health Unisex
620 F2_88 Scheme Pays AA 1988 Factors for calculating the pension debit retirement timing factor - ill health Unisex
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