Pension sharing following divorce

Last edited: May 13, 2026 Published: Apr 23, 2026

Factors and guidance for cash equivalent transfers on divorce. The guidance documents dated before 1 November 2020 should be read in conjunction with the guidance document Pension sharing following divorce: Calculation of Cash Equivalent dated 8 April 2011.

DatedOperative dateDocument(s)Extant?
3 July 20243 July 2024GuidanceYes
25 May 20231 June 2023Factor spreadsheet version 2023-04
Covering letter
Yes
11 June 20201 November 2020Guidance
Covering letter
No
9 November 201819 November 2018Factor spreadsheet – version 9 (dated 20 Dec 2019)
Covering letter
No
14 April 201629 April 2016Guidance
Covering letter (April 2016)
MHCLG Non-club GMP addendum letter – 13 March 2018
Non-club GMP addendum – effective from 13 March 2018
No
18 January 20121 January 2012Guidance
Covering letter
No

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