Guidance
The following factor guidance is available. As stated above, any applicable McCloud guidance should be noted first.
| Guidance Type | Guidance Title | Date of Issue | Issued by |
| Scheme Pays | Calculation of debits in respect of Scheme Pays | 04 Mar 2025 | Hayley Schofield, Joanne Rigby |
The following historic guidance is available as a downloadable PDF:
| Guidance Type | Guidance Title | Date of Issue | |
| 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 |
