What is the CA1886 form?
The CA1886 is an HMRC notification form used to report the end of contracted-out employment in a Contracted-out Salary Related (COSR) scheme or the COSR part of a Contracted-out Mixed Benefit (COMB) scheme. Employers and pension scheme administrators submit it to the National Insurance Contributions Office to ensure the scheme member’s accrued pension rights are recorded and protected.
How to complete the CA1886 form
- Verify the SCON. Check the Scheme Contracted-out Number (SCON) before starting. The form cannot be used for a ceased scheme.
- Confirm the form is needed. The CA1886 is not required if the member reached state pension age before the employment ended, or if specific tax year rules apply. HMRC Manual CA14 lists all exceptions.
- Complete Parts 4 to 6. Enter the member’s National Insurance number, any change of surname, and the precise date contracted-out employment ended.
- Employer declaration (Part 5). The employer signs to confirm that contracted-out employment has ended and that all information is accurate.
- Scheme declaration (Part 6). The pension scheme administrator signs to confirm the member’s accrued pension rights are preserved in the scheme.
- Submit to HMRC. Send the completed form to the National Insurance Contributions Office. HMRC Manual CA14 provides the correct address and submission requirements.
Frequently asked questions
Who submits the CA1886 form?
The employer or pension scheme administrator submits the form on behalf of the member when their contracted-out employment ends.
What is a Guaranteed Minimum Pension (GMP)?
A GMP is the minimum pension a COSR scheme must provide, equivalent to what the member would have received from the State Earnings-Related Pension Scheme (SERPS). The CA1886 process helps safeguard this entitlement.
Are there related HMRC forms?
Yes. For other National Insurance notifications, see the National Insurance form or the CA3916 form for further HMRC scheme reporting.