2008

• GN11: Retirement benefit schemes - transfer values Jan 2008 [pdf]
  Letter from the Chairman of the Pensions Board regarding revised guidance

2006

• GN51: Retirement benefit schemes - modification of subsisting rights without consent April 2005 [pdf]
  Covering letter to revised guidance note

2005

• GN49: Occupational pension schemes - scheme funding matters on which the advice of an actuary must be obtained Dec 2005 [pdf]
  Covering letter to revised guidance note
• GN11: Retirement benefit schemes - transfer values Dec 2005 [pdf]
  Covering letter to revised guidance note
• GN9: Funding defined benefits - presentation of actuarial advice Dec 2005 [pdf]
  Covering letter to revised guidance note
• GN28: Retirement benefit schemes - adequacy of benefits for contracting out Dec 2005 [pdf]
  Covering letter to revised guidance note
• GN16: Retirement benefit schemes - transfers without consent Nov 2005 [pdf]
  Covering letter to revised guidance note
• GN19: Retirement benefit schemes - winding-up and scheme asset deficiency Sep 2005 [pdf]
  Covering letter to revised guidance note
• GN19: Retirement benefit schemes - winding-up and scheme asset deficiency July 2005 [pdf]
  Covering letter to revised guidance note
• GN16: Retirement benefit schemes - transfers without consent Mar 2005 [pdf]
  Covering letter to revised guidance note
• GN29: Occupational pension schemes - advisers to the trustees or a participating employer Mar 2005 [pdf]
  Covering letter to revised guidance note
• Technical Memorandum (TM1): Statutory money purchase illustrations Feb 2005 [pdf]
  Letter from the Chairman of the Pensions Board
• GN19: Retirement benefit schemes - winding-up and scheme asset deficiency Feb 2005 [pdf]
  Covering letter to revised guidance note

2004

• GN48: Compliance review: pensions Dec 2004 [pdf]
  Covering letter to new guidance note
• Technical Memorandum 1 (TM1): Statutory illustrations of money purchase benefits Oct 2004 [pdf]
  Consultation on Version 1.1 - changes to the assumptions in Appendix D: letter from the Chairman of the Pensions Board
• GN19: Retirement benefit schemes - winding-up and scheme asset deficiency May 2004 [pdf]
  Covering letter to revised guidance note
• GN13: Actuarial statements required in connection with the US Statements of Financial Accounting Standards No.87, No.88 and No.132 (FAS 87, 88 and 132) Apr 2004 [pdf]
  Covering letter to revised guidance note
• GN9: Funding defined benefits - actuarial reports Feb 2004 [pdf]
  Covering letter to revised guidance note
• GN28: Retirement benefit schemes - adequacy of benefits for contracting-out Jan 2004 [pdf]
  Covering letter to revised guidance note
• GN11: Retirement benefit schemes - transfer values Jan 2004 [pdf]
  Covering letter to revised guidance note

2003

• GN4: Insolvency of employers: safeguard of pension scheme contributions Dec 2003 [pdf]
  Covering letter to revised guidance note
• GN29: Occupational pension schemes - advisers to trustees or a participating employer Feb 2003 [pdf]
  Covering letter to revised guidance note

2002

• GN3: Retirement benefit schemes - contracting-out certificates for schemes where wind-up commenced before 6 April 1997 Dec 2002 [pdf]
  Covering letter to revised guidance note
• GN27: Retirement benefit schemes - minimum funding requirement Dec 2002 [pdf]
  Covering letter to revised guidance note
• GN34: Illustration of defined contribution pension scheme benefits Dec 2002 [pdf]
  Covering letter to revised guidance note
• Pensioner mortality investigation Oct 2002 [pdf]
  Letter and data specification from the Chairman of the Pensions Board
• Professional responsibilities in volatile markets Sep 2002 [pdf]
  Letter from the Chairman of the Pensions Board
• Technical Memorandum (TM1): Statutory money purchase illustrations May 2002 [pdf]
  Letter from the Chairman of the Pensions Board
• GN36: Accounting for retirement benefits under FRS17 March 2002 [pdf]
  Covering letter to revised guidance note
• GN27: Retirement benefit schemes - minimum funding requirement Feb 2002 [pdf]

2001

• Financial Reporting Standard 17: Retirement benefits (FRS17) Dec 2001 [pdf]
  Letter from the Chairman of the Pensions Board to Pensions Contacts
• Draft Technical Memorandum (TM1): Statutory illustrations of money purchase benefits (Version 1.0) (Second consultation) Aug 2001 [pdf]
  • Draft Technical Memorandum: TM1 [pdf] [word]
  • Accompanying graphs [pdf]
• GN27 and MFR specimen calculations Jul 2001 [pdf]
• GN11: Retirement benefit schemes - transfer values Mar 2001 [pdf]
  Covering letter to revised guidance note to all members
  • Covering letter to Scheme Actuaries [pdf]
• GN26: Pensions fund terminology Jan 2001 [pdf]
  Covering letter to revised guidance note to all members

2000

• GN11: Retirement benefit schemes - transfer values Nov 2000 [pdf]
  Covering letter to revised guidance note
• GN27: Retirement benefit schemes: minimum funding requirement Nov 2000 [pdf]
  Covering letter to revised guidance note
• Review of the minimum funding requirement (MFR) - interim changes Oct 2000 [pdf]
• Review of the minimum funding requirement Sep 2000 [pdf]
  Letter to Home Fellows and Associates announcing a series of discussion and consultation meetings to explain the MFR Review
• Draft Technical Memorandum (TM1): Statutory illustrations of money purchase benefits. Version 1.0 Sep 2000 [pdf]
• GN4: Insolvency of employers: safeguard of pensions scheme contributions May 2000 [pdf]
  Covering letter to revised guidance note
• GN34: Illustration of defined contribution pension benefits May 2000 [pdf]
  Covering letter to revised guidance note
• Pensions Act 1995: schedule of contributions Mar 2000 [pdf]

1999

• GN31: Actuaries to appropriate personal pension schemes in terms of the Pensions Act 1995 Dec 1999 [pdf]
  Covering letter to revised guidance note
• GN3: Certain certificates for contracting-out Sep 1999 [pdf]
  Covering letter to revised guidance note
• GN13: Actuarial statements required in connection with the statements of Financial Accounting Standards No. 87, No. 88 and No. 132 (FAS 87,88 and 132) in the USA Aug 1999 [pdf]
  Covering letter to revised guidance note
• GN28: Retirement benefit schemes - adequacy of benefits for contracting-out on or after 6 April 1997 Jun 1999 [pdf]
• GN29: Occupational pension schemes - actuaries advising the trustees or a participating employer May 1999 [pdf]
  Covering letter to revised guidance note
• GN19: Retirement benefit schemes - winding up and scheme asset deficiency Apr 1999 [pdf]
• Cash equivalent bases Apr 1999 [pdf]
• Review of the minimum funding requirement
  Covering letter from Chairman of the Pensions Board
  • Terms of Reference for review of the minimum funding requirement [pdf]

1998

• GN27: Retirement benefit schemes - minimum funding requirement (with references to GN11 and GN19) Jun 1998 [pdf]
  Letter concerning FT-SE All-Share Index
• GN27: Retirement benefit schemes - minimum funding requirement (with references to GN11 and GN19) Jun 1998 [pdf]
• Amendments to Pensions Guidance Notes: GN11, GN19, GN27 and GN28 Feb 1998 [pdf]

1997

• Advance corporation tax: abolition of tax credits for pension funds Jul 1997 [pdf]

• Letter from D Allsop of the DSS to H Brown, Chairman of the Pensions Board, on the abolition of tax credits for pension funds
• Letter from D Allsop of the DSS to S Vale, Secretary to the FT-SE Actuaries UK Indices Committee, urging that the publication of the gross dividend yield figures be continued to enable actuaries to comply with current legislation and guidance
• Letter from Harvie Brown, Chairman of the Pensions Board, to D Allsop at the DSS on the abolition of tax credits for pension funds

• GN9: Retirement benefit schemes - actuarial reports Jul 1997 [pdf]
  Covering letter to revised guidance note

• GN26: Pension fund terminology May 1997 [pdf]
  Covering letter to revised guidance note

• GN27: Retirement benefit schemes - minimum funding requirement Apr 1997 [pdf]
  Covering letter to revised guidance note

1996

• GN27: Retirement benefit schemes - minimum funding requirement Jun 1996 [pdf]
  Covering letter to revised guidance note