If you're a pension professional, you'll find all the guidance, factors, forms and technical news updates you need in this section. 

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Valuation guidance and statements

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Compensation cap factors

Find out about compensation cap factors

Commutation factors

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Early retirement factors

Find out about early retirement factors

Late retirement factors

Find out about late retirement factors

Step-down factors

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Guaranteed minimum pensions (GMPs)

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July 2021 note on the calculation of factors

Read our revised note on the calculation of the factors published in July 2021

2021 consultation on assumptions

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Read our response to the March 2021 consultation on actuarial assumptions to be used for section 143 and section 179 valuations

Read Technical News

Read technical updates in our past issues of Technical News which we publish every year


Technical guidance for previous periods

You may also wish to view guidance and factors that were valid for previous periods.

Technical guidance for previous periods