Contracted-out pension schemes: termination and buy-out or purchase of annuity (CA1891)
Use form CA1891 to notify buying out of Guaranteed Minimum Pension (GMP) post 1997 contracted-out salary related (COSR) rights.
Documents
Details
Use Form CA1891 as a notification of termination and buy-out or purchase of annuity through an insurance company approved for that purpose.
This form needs to be completed by the scheme effecting the buy-out of GMP/post 1997 COSR rights when a termination notice has not already been sent to Services to Pensions Industry.
Email HMRC to ask for this form in Welsh (Cymraeg).
Related forms and guidance
Termination of contracted-out employment (CA14)
Guidance on salary related pension schemes and salary related parts of mixed benefits schemes.