Guidance
The following factor guidance is available. Any applicable McCloud guidance should be noted first.
For all calculations with current or future calculation dates, factors should be taken from the current version of the Consolidated Factor Workbook which
can be found by clicking on this title in the navigation bar.
WARNING: Factors contained in any PDF guidance listed below should not be used except for calculations requiring the factors at a previous effective date.
| Guidance Type | Guidance Title | Date of Issue | Issued by |
| CETV | Factors for calculating cash equivalent transfer values (CETVs) | 08 Apr 2025 | Joanne Rigby, Samantha Watts |
| Commutation | Inverse commutation | 20 Mar 2025 | Joanne Rigby, Hayley Schofield |
| Commutation | Trivial commutation | 20 Mar 2025 | Hayley Schofield, Joanne Rigby |
| ERF and LRF | Voluntary early retirement benefits | 20 Mar 2025 | Joanne Rigby, Samantha Watts |
| Other - scheme specific | Added years | 10 Oct 2019 | |
| Other - scheme specific | Allocation of pension | 04 Dec 2019 | |
| Pension on Divorce | Divorce pension credits | 15 May 2025 | Joanne Rigby, Samantha Watts |
| Pension on Divorce | Pensioner Cash Equivalents on Divorce | 15 May 2025 | Joanne Rigby, Samantha Watts |
| Scheme Pays | Calculation of debits in respect of Scheme Pays | 04 Mar 2025 | Hayley Schofield, Joanne Rigby |
| Transfer In | Service credits in respect of non-Club incoming transfers | 15 May 2025 | Samantha Watts, Charlotte White |
The following historic guidance is available as a downloadable PDF:
| Guidance Type | Guidance Title | Date of Issue | |
| CETV | Factors for calculating cash equivalent transfer values (CETVs) | 10 Oct 2019 | |
| Commutation | Inverse commutation | 04 Dec 2019 | |
| Commutation | Trivial commutation | 04 Dec 2019 | |
| ERF and LRF | Voluntary early retirement benefits | 24 Apr 2020 | |
| Pension on Divorce | Divorce pension credits | 10 Oct 2019 | |
| Pension on Divorce | Pensioner Cash Equivalents on Divorce | 17 Oct 2019 | |
| Scheme Pays | Calculation of debits in respect of Scheme Pays | 31 Jul 2019 | |
| Scheme Pays | Calculation of debits in respect of lifetime allowance tax charges | 31 Jul 2019 | |
| Transfer In | Service credits in respect of non-Club incoming transfers | 04 Dec 2019 |
