Firefighters’ Pension Scheme (1992) (England and Wales)
Firefighters’ Pension Scheme (Northern Ireland) 2007
Commutation on retirement
Factors and guidance
This attachment is the guidance for using the new factors. This document outlines the changes, gives an example on using the new factors, an example of avoiding the HMRC limit, and also includes the new commutation factors table.
This guidance does not cover firefighters in Scotland. These firefighters are covered under separate guidance.