Collection

HMT Preston guidance

This series brings together all documents relating to HMT Preston guidance

From:
HM Treasury
Published
24 April 2013
Last updated
10 February 2025 — See all updates

Following the European Court of Justice and House of Lords’ rulings in 2000/2001 in favour of part-timers gaining retrospective access to occupational pension schemes, provided they meet the necessary legal requirements, the Preston factors (earnings and interest factors) are provided for employers.

The factors are used to provide those entitled to reinstatement an opportunity to gain pension service at an actuarially fair cost, which as far as possible makes these individuals no better and no worse off than if they had paid contributions to the scheme when they were originally employed.

2025

2024

2023

2022

2021

2020

2019

2018

2017

2016

2015

2014

2013

Updates to this page

Published 24 April 2013
Last updated 10 February 2025 + show all updates

  1. Preston guidance: January 2025 added.

  2. Preston guidance: December 2024 added.

  3. Preston guidance: November 2024 added.

  4. Preston guidance: October 2024 added.

  5. Preston guidance: September 2024 added.

  6. Preston guidance: August 2024 added.

  7. Preston guidance: July 2024 added

  8. Preston Guidance: June added.

  9. Preston guidance: May 2024 added

  10. Preston guidance: April 2024 added

  11. Preston guidance: March 2024 added

  12. Updated with Preston Guidance: February 2024 and 'The factors are used to provide those entitled to reinstatement, an opportunity to gain pension service at no cost to them' has been updated to 'an opportunity to gain pension service an actuarial fair cost.'

  13. Updated with Preston Guidance for November 2023, December 2023 and January 2024

  14. Updated with Preston Guidance September and October

  15. July and August added

  16. Updated with Preston Guidance April, May, June

  17. Preston guidance: February and March 2023 added

  18. Updated with December 2022 and January 2023 guidance

  19. Updated with October and November 2022 guidance.

  20. Updated with August and September 2022 guidance.

  21. Added: Preston guidance: April and May 2022

  22. Preston guidance: April and May 2022

  23. Updated with February and March 2022 data.

  24. Added: Preston guidance: December 2021 and January 2022

  25. Preston guidance: October and November 2021 added

  26. Preston guidance: August and September 2021 added

  27. June and July 2021 added

  28. updated with Preston guidance: May 2021

  29. Preston guidance: April 2021 added

  30. Added the document: Preston guidance: March 2021

  31. Note: Preston guidance: November 2020 added.

  32. Updated with: 'Preston guidance: October 2020'.

  33. Updated with: 'Preston guidance: September 2020'.

  34. Updated with Preston guidance: 'August 2020'.

  35. Updated with 'Preston guidance: July 2020'.

  36. Updated with 'Preston guidance: June 2020'.

  37. Updated with 'Preston guidance: May 2020'.

  38. Updated with November and December's guidance.

  39. Updated with 'Preston guidance: October 2019'.

  40. Added September 2019

  41. Updated with 'Preston guidance: August 2019'.

  42. Updated with 'Preston guidance: July 2019'

  43. Updated with 'Preston guidance: June 2019'.

  44. Updated with 'Preston guidance: April 2019'.

  45. 'Preston guidance: March 2019' added.

  46. Updated with 'Preston guidance: February 2019'

  47. Updated with 'Preston guidance: January 2019'.

  48. Updated with 'Preston guidance: December 2018'.

  49. Update with 'Preston guidance: November 2018'.

  50. Updated with 'Preston guidance: October 2018'.

  51. Updated with 'Preston guidance: September 2018'.

  52. Updated with Preston guidance: August 2018.

  53. Updated with 'Preston guidance: July 2018'.

  54. Updated with Preston guidance: June 2018.

  55. Updated with Preston Guidance: May 2018.

  56. Updated with Preston guidance: April 2018

  57. Updated with Preston guidance: March 2018

  58. Updated with December 2017 guidance

  59. Updated with November data

  60. Updated with Preston guidance for October 2017

  61. Updated with Preston guidance: August 2017

  62. Updated with Preston guidance: July 2017

  63. Updated with Preston guidance: May 2017 and Preston guidance: June 2017

  64. Updated with Preston guidance: April 2017

  65. Updated with Preston Guidance: March 2017

  66. January and February 2017 guidance added

  67. Updated to include: Preston guidance: December 2016

  68. Updated with: Preston guidance: November 2016

  69. Updated: Preston guidance: October 2016

  70. Updated: Preston guidance: September 2016

  71. August 2016 guidance published

  72. Updated with: Preston guidance: July 2016

  73. Updated with: Preston guidance: June 2016

  74. Updated with Preston guidance: May 2016

  75. Updated with April 2016 data

  76. Updated with March release

  77. Updated with February 2016

  78. Updated with January 2016

  79. Updated to include December returns

  80. Updated with November's guidance

  81. October guidance added

  82. August guidance published

  83. Updated with July 2015

  84. June guidance published

  85. May guidance published

  86. April guidance published

  87. Added March tables

  88. February guidance published

  89. Updated to include January 2015

  90. Updated with December 2014

  91. added guidance for October and November 2014

  92. added guidance for September 2014

  93. August guidance published

  94. added Preston guidance: July 2014

  95. added june guidance

  96. May guidance published

  97. April guidance published

  98. added Preston guidance: March 2014

  99. Added February guidance

  100. added January guidance

  101. added Preston guidance: December 2013

  102. added 'Preston guidance: November 2013'

  103. First published.

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