Collection

HMT Preston guidance

This series brings together all documents relating to HMT Preston guidance

From:
HM Treasury
Published
24 April 2013
Last updated
5 December 2024 — 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.

2024

2023

2022

2021

2020

2019

2018

2017

2016

2015

2014

2013

Updates to this page

Published 24 April 2013
Last updated 5 December 2024 + show all updates

  1. Preston guidance: November 2024 added.

  2. Preston guidance: October 2024 added.

  3. Preston guidance: September 2024 added.

  4. Preston guidance: August 2024 added.

  5. Preston guidance: July 2024 added

  6. Preston Guidance: June added.

  7. Preston guidance: May 2024 added

  8. Preston guidance: April 2024 added

  9. Preston guidance: March 2024 added

  10. 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.'

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

  12. Updated with Preston Guidance September and October

  13. July and August added

  14. Updated with Preston Guidance April, May, June

  15. Preston guidance: February and March 2023 added

  16. Updated with December 2022 and January 2023 guidance

  17. Updated with October and November 2022 guidance.

  18. Updated with August and September 2022 guidance.

  19. Added: Preston guidance: April and May 2022

  20. Preston guidance: April and May 2022

  21. Updated with February and March 2022 data.

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

  23. Preston guidance: October and November 2021 added

  24. Preston guidance: August and September 2021 added

  25. June and July 2021 added

  26. updated with Preston guidance: May 2021

  27. Preston guidance: April 2021 added

  28. Added the document: Preston guidance: March 2021

  29. Note: Preston guidance: November 2020 added.

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

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

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

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

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

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

  36. Updated with November and December's guidance.

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

  38. Added September 2019

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

  40. Updated with 'Preston guidance: July 2019'

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

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

  43. 'Preston guidance: March 2019' added.

  44. Updated with 'Preston guidance: February 2019'

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

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

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

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

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

  50. Updated with Preston guidance: August 2018.

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

  52. Updated with Preston guidance: June 2018.

  53. Updated with Preston Guidance: May 2018.

  54. Updated with Preston guidance: April 2018

  55. Updated with Preston guidance: March 2018

  56. Updated with December 2017 guidance

  57. Updated with November data

  58. Updated with Preston guidance for October 2017

  59. Updated with Preston guidance: August 2017

  60. Updated with Preston guidance: July 2017

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

  62. Updated with Preston guidance: April 2017

  63. Updated with Preston Guidance: March 2017

  64. January and February 2017 guidance added

  65. Updated to include: Preston guidance: December 2016

  66. Updated with: Preston guidance: November 2016

  67. Updated: Preston guidance: October 2016

  68. Updated: Preston guidance: September 2016

  69. August 2016 guidance published

  70. Updated with: Preston guidance: July 2016

  71. Updated with: Preston guidance: June 2016

  72. Updated with Preston guidance: May 2016

  73. Updated with April 2016 data

  74. Updated with March release

  75. Updated with February 2016

  76. Updated with January 2016

  77. Updated to include December returns

  78. Updated with November's guidance

  79. October guidance added

  80. August guidance published

  81. Updated with July 2015

  82. June guidance published

  83. May guidance published

  84. April guidance published

  85. Added March tables

  86. February guidance published

  87. Updated to include January 2015

  88. Updated with December 2014

  89. added guidance for October and November 2014

  90. added guidance for September 2014

  91. August guidance published

  92. added Preston guidance: July 2014

  93. added june guidance

  94. May guidance published

  95. April guidance published

  96. added Preston guidance: March 2014

  97. Added February guidance

  98. added January guidance

  99. added Preston guidance: December 2013

  100. added 'Preston guidance: November 2013'

  101. First published.

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