This note is provided for the Department for Education (DfE) as scheme manager of the Teachers' Pension Scheme (TPS). It sets out how to determine the appropriate pension credit for incoming non-Club transfers into the TPS for career average section members above Normal Pension Age (NPA). For cases involving members below their NPA, separate guidance should be used for non-Club incoming transfers into the TPS.

Transfers-in in respect of members aged above NPA are not normally permitted in the TPS. This guidance is only intended to be used for cases allowed by the scheme manager where:

• a member's application was received before their NPA but the pension credit is calculated with an effective date after their NPA; or
• discretion has been exercised to allow a post NPA transfer-in.

It is our understanding that future transfers into the TPS will lead to the award of a pension credit in the career average section of the TPS and that no further service credit calculations are required. Please raise any apparent service credit cases with GAD.

The following changes have been made when reviewing this guidance:

• Important information around the expected audience for the guidance, use of the guidance, review of factors, compliance and limitations applies across all sets of guidance. Rather than being repeated in each set of guidance, this can now be found on the scheme home page. It is important to read this information alongside the guidance.
• Calculation methodology: No changes have been made to the calculation methodology.
• Examples: There are no examples in this guidance. Worked examples, using the calculation methodology, can be found in prior versions of the guidance (though please note that these use historic factors).
• Factor tables: The "Factor Tables" tab contains the names of the tables that are referenced in the calculation methodology. The tables of factors themselves can be found in the most recently published "Consolidated Factors Workbook" which is available by clicking the "Download current Consolidated Factors Workbook" button on the scheme's home page.
• Assumptions: The key assumptions underlying the factors in each note are contained in the Consolidated Factors Workbook.
• Regulations: The regulations that require the production of the actuarial factors and/or guidance that is the subject of this note are summarised in the "Regulations" tab.

This note only covers non-Club incoming transfers into the TPS for career average section members aged NPA to 74.

Different instructions and factors should be used to calculate service credits or pension credits for transfers made in accordance with the Public Sector Transfer Club.