Collection

HMT Preston guidance

This series brings together all documents relating to HMT Preston guidance

From:
HM Treasury
Published
24 April 2013
Last updated
12 May 2025 鈥� See all updates

Following the European Court of Justice and House of Lords鈥� rulings in 2000/2001 in favour of part-timers gaining retrospective access to occupational pension schemes, provided they meet the necessary legal requirements, the Preston factors (earnings and interest factors) are provided for employers.

皇冠体育app factors are used to provide those entitled to reinstatement an opportunity to gain pension service at an actuarially fair cost, which as far as possible makes these individuals no better and no worse off than if they had paid contributions to the scheme when they were originally employed.

2025

2024

2023

2022

2021

2020

2019

2018

2017

2016

2015

2014

2013

Updates to this page

Published 24 April 2013
Last updated 12 May 2025 show all updates

  1. Updated with: Preston guidance: April 2025

  2. Updated with Preston Guidance: March 2025.

  3. Preston guidance: February 2025 added.

  4. Preston guidance: January 2025 added.

  5. Preston guidance: December 2024 added.

  6. Preston guidance: November 2024 added.

  7. Preston guidance: October 2024 added.

  8. Preston guidance: September 2024 added.

  9. Preston guidance: August 2024 added.

  10. Preston guidance: July 2024 added

  11. Preston Guidance: June added.

  12. Preston guidance: May 2024 added

  13. Preston guidance: April 2024 added

  14. Preston guidance: March 2024 added

  15. Updated with Preston Guidance: February 2024 and '皇冠体育app factors are used to provide those entitled to reinstatement, an opportunity to gain pension service at no cost to them' has been updated to 'an opportunity to gain pension service an actuarial fair cost.'

  16. Updated with Preston Guidance for November 2023, December 2023 and January 2024

  17. Updated with Preston Guidance September and October

  18. July and August added

  19. Updated with Preston Guidance April, May, June

  20. Preston guidance: February and March 2023 added

  21. Updated with December 2022 and January 2023 guidance

  22. Updated with October and November 2022 guidance.

  23. Updated with August and September 2022 guidance.

  24. Added: Preston guidance: April and May 2022

  25. Preston guidance: April and May 2022

  26. Updated with February and March 2022 data.

  27. Added: Preston guidance: December 2021 and January 2022

  28. Preston guidance: October and November 2021 added

  29. Preston guidance: August and September 2021 added

  30. June and July 2021 added

  31. updated with Preston guidance: May 2021

  32. Preston guidance: April 2021 added

  33. Added the document: Preston guidance: March 2021

  34. Note: Preston guidance: November 2020 added.

  35. Updated with: 'Preston guidance: October 2020'.

  36. Updated with: 'Preston guidance: September 2020'.

  37. Updated with Preston guidance: 'August 2020'.

  38. Updated with 'Preston guidance: July 2020'.

  39. Updated with 'Preston guidance: June 2020'.

  40. Updated with 'Preston guidance: May 2020'.

  41. Updated with November and December's guidance.

  42. Updated with 'Preston guidance: October 2019'.

  43. Added September 2019

  44. Updated with 'Preston guidance: August 2019'.

  45. Updated with 'Preston guidance: July 2019'

  46. Updated with 'Preston guidance: June 2019'.

  47. Updated with 'Preston guidance: April 2019'.

  48. 'Preston guidance: March 2019' added.

  49. Updated with 'Preston guidance: February 2019'

  50. Updated with 'Preston guidance: January 2019'.

  51. Updated with 'Preston guidance: December 2018'.

  52. Update with 'Preston guidance: November 2018'.

  53. Updated with 'Preston guidance: October 2018'.

  54. Updated with 'Preston guidance: September 2018'.

  55. Updated with Preston guidance: August 2018.

  56. Updated with 'Preston guidance: July 2018'.

  57. Updated with Preston guidance: June 2018.

  58. Updated with Preston Guidance: May 2018.

  59. Updated with Preston guidance: April 2018

  60. Updated with Preston guidance: March 2018

  61. Updated with December 2017 guidance

  62. Updated with November data

  63. Updated with Preston guidance for October 2017

  64. Updated with Preston guidance: August 2017

  65. Updated with Preston guidance: July 2017

  66. Updated with Preston guidance: May 2017 and Preston guidance: June 2017

  67. Updated with Preston guidance: April 2017

  68. Updated with Preston Guidance: March 2017

  69. January and February 2017 guidance added

  70. Updated to include: Preston guidance: December 2016

  71. Updated with: Preston guidance: November 2016

  72. Updated: Preston guidance: October 2016

  73. Updated: Preston guidance: September 2016

  74. August 2016 guidance published

  75. Updated with: Preston guidance: July 2016

  76. Updated with: Preston guidance: June 2016

  77. Updated with Preston guidance: May 2016

  78. Updated with April 2016 data

  79. Updated with March release

  80. Updated with February 2016

  81. Updated with January 2016

  82. Updated to include December returns

  83. Updated with November's guidance

  84. October guidance added

  85. August guidance published

  86. Updated with July 2015

  87. June guidance published

  88. May guidance published

  89. April guidance published

  90. Added March tables

  91. February guidance published

  92. Updated to include January 2015

  93. Updated with December 2014

  94. added guidance for October and November 2014

  95. added guidance for September 2014

  96. August guidance published

  97. added Preston guidance: July 2014

  98. added june guidance

  99. May guidance published

  100. April guidance published

  101. added Preston guidance: March 2014

  102. Added February guidance

  103. added January guidance

  104. added Preston guidance: December 2013

  105. added 'Preston guidance: November 2013'

  106. First published.

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