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Administrator

Guidance has been produced on various issues relating to the NPPS and PPS.  Please use the links below for details:

2018

Police Scotland 1987 Scheme Commutation Guidance: dated 1 November 2018 Please refer to circular 2018/06


2016


 

2015


PPS 2015 Maximum commutation factors and guidance: dated 5 October 2015

NPPS Tax Charge Debits factors and guidance: dated 10 April 2015

PPS Tax Charge Debits factors and guidance: dated 12 May 2015

PPS 2015 Tax Charge Debits factors and guidance: dated 11 June 2015

PPS Transfer values and pension sharing factors and guidance: dated 12 June 2015

PPS 2015 Early payment reduction guidance and factors: dated 8 May 2015

NPPS Transfer values and pension sharing factors and guidance: dated 8 May 2015

PPS 2015 Transfer values and pension sharing factors and guidance: dated 8 May 2015

All Schemes Trivial commutation and capitalisation for death gratuities factors and guidance: dated 27 March 2015

NPPS Exchange of lump sums for additional annual payments factors and guidance: dated 30 March 2015

PPS Non-club TV In factors and guidance: dated 15 April 2015

NPPS Non-club TV In factors and guidance: dated 15 April 2015

PPS 2015 Non-club TV In factors and guidance: dated 27 October 2015

PPS 2015 Purchase of Added Pension factors and guidance: dated 3 March 2015

2014

PPS Commutation on Retirement: Dated 22 May 2014 - Please refer to circular 5/2015

2012

PPS Tax Charge Debits: dated 13th November 2012
NPPS Tax Charge Debits: dated 13th November 2012

2011

Club factors: dated 24th November 2011
NPPS Inverse commutation: dated 16th September 2011 

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Link to Scottish Government Website