The instructions in this document should be sufficient for the majority of divorce calculations. However, there may be some cases that need different treatment, as described in this section. If other cases arise which are not covered by this guidance, these should be referred to GAD.

Cases where the member has or will have any "non-scheme" or "non-charged" benefits that are financed by the employer when they fall due should be referred to GAD. These members may be optants (i.e. members who have had their pension age reduced to 60) or members with Continuing Annual Payments (CAPs) resulting from premature retirement.

Cases where the member has partially retired should be referred to GAD.

Where a member has one or more pension debits (either in respect of a previous divorce or one or more annual allowance tax charges), the cash equivalent should be calculated in two stages.

1. The gross cash equivalent should be calculated ignoring all pension debits.
2. The value of each pension debit (revalued to the calculation date) should be calculated as the cash equivalent of a deferred pension of the same amount as the debit.

The final cash equivalent to be used for divorce purposes is the gross cash equivalent calculated in stage one, less the value of all pension debits calculated in stage two.