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 |
| 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 |
