GAD guidance on calculating the Pension Debit Adjustment and Pension Credit on divorce in each of the 1992, 2006 and 2015 schemes.
The Retrospective and Prospective Divorce guidance is published under the Sargeant/McCloud guidance tab below. This relates to divorce cases for individuals who are impacted by the Sargeant/McCloud remedy.
For guidance on calculating divorce CETVs, please click here.
Note that calculations for the following members will be subject to adjustment in line with the GAD note on GMP indexation:
- Males with a date of birth between 6 April 1951 and 5 April 1955
- Females with a date of birth between 6 April 1953 and 5 April 1955
| Prospective Divorce Guidance | ||
| Dated | Operative Date | Document |
| 21 March 2025 | 1 October 2023 | Prospective Divorce Guidance |
| 21 May 2025 | Prospective Divorce Examples | |
| Retrospective Divorce Guidance | ||
| Dated | Operative Date | Document |
| 28 July 2025 | 1 October 2023 | Retrospective Divorce - Full introductory guidance |
| 28 July 2025 | 1 October 2023 | Retrospective Divorce - Full guidance L |
| 28 July 2025 | 1 October 2023 | Retrospective Divorce - Full guidance M |
| 28 July 2025 | 1 October 2023 | Retrospective Divorce - Full guidance R |
The factors dated 25 May 2023 should be read in conjunction with the guidance notes dated 6 March 2020.
The pension credit factors used in each particular case should be those which correspond to those used for the calculation of the Divorce CETV. In particular, if at 29 March 2023 there were any outstanding pension credits to be calculated where a determination has been made using a Divorce CETV calculated on the old factors, then they should be processed using the old pension credit factors.
| Dated | Operative Date | Document |
| 25 May 2023 | 29 March 2023 | FPS 1992 updated table of factors (xlsx, 582kb) |
| 6 March 2020 | FPS 1992 Pensioner cash equivalents on divorce, pension credits and pension debits - factors and guidance (PDF, 50 pages, 687kb) | |
| 8 March 2019 | 8 March 2019 |
FPS 1992 Updated tables of factors (xlsx, 33.9kb) |
| 13 May 2016 |
FPS 1992 Addendum: updated tables of factors (PDF, 5 pages, 42kb) |
|
| 27 July 2012 |
FPS 1992 Calculation of Pension Credits on Divorce (PDF, 15 pages, 269kb) |
|
| 4 July 2011 |
FPS 1992 Adjustment factors for pension debits (PDF, 9 pages, 61.2kb) |
The factors dated 25 May 2023 should be read in conjunction with the guidance notes dated 6 March 2020.
The pension credit factors used in each particular case should be those which correspond to those used for the calculation of the Divorce CETV. In particular, if at 29 March 2023 there were any outstanding pension credits to be calculated where a determination has been made using a Divorce CETV calculated on the old factors, then they should be processed using the old pension credit factors.
The tables include factors for both standard and special members of FPS 2006.
| Dated | Operative Date | Document |
| 25 May 2023 | 29 March 2023 | FPS 2006 updated table of factors (xlsx, 582kb) |
| 6 March 2020 | FPS 2006 Pensioner cash equivalents on divorce, pension credits and pension debits - factors and guidance (PDF, 57 pages, 856kb) | |
| 8 March 2019 | 8 March 2019 |
FPS 2006 Updated tables of factors (xlsx, 58.3kb) |
| 13 May 2016 |
FPS 2006 Addendum: updated tables of factors (PDF, 7 pages, 52kb) |
|
| 8 March 2012 |
FPS 2006 Calculation of Pension Credits on Divorce (PDF, 16 pages, 69kb) |
|
| 4 July 2011 |
FPS 2006 Adjustment factors for pension debits (PDF, 9 pages, 89.1kb) |
The factors dated 25 May 2023 should be read in conjunction with the guidance notes dated 30 January 2020.
| Dated | Operative Date | Document |
| 25 May 2023 | 29 March 2023 |
FPS 2015 updated table of factors (xlsx, 582kb) |
| 30 January 2020 |
FPS 2015 Pension Sharing on Divorce - factors and guidance (PDF, 43 pages, 674kb) |
|
| 8 March 2019 | 8 March 2019 |
FPS 2015 Updated tables of factors (xlsx, 30.3kb) |
| 13 May 2016 |
FPS 2015 Addendum: updated tables of factors (PDF, 9 pages, 93kb) |
|
| 2 June 2015 |
FPS 2015 Pension Sharing on Divorce (PDF, 33 pages, 304kb) |