The CA1886 form notifies HMRC’s National Insurance Contributions Office of 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. Submitting this form ensures that accrued pension rights are preserved in the scheme for the relevant member.
Before starting, confirm the Scheme Contracted-out Number (SCON) and check the scheme is still active. If the scheme has ceased, the CA1886 does not apply. The form is also not required if the member reached state pension age before the employment ended, or where specific tax year rules apply as described in HMRC Manual CA14.
Parts 4 to 6 require the member’s National Insurance number, any change of surname, and the exact date contracted-out employment ended. The form includes two declarations: the employer certifies in Part 5 that the employment has ended and the information is accurate, and the pension scheme administrator certifies in Part 6 that the member’s accrued pension rights remain preserved within the scheme.
| Question | Answer |
|---|---|
| Form Name | Ca1886 Form |
| Form Length | 4 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 1 min |
| Other names | ca1886 pdf, NE98, Revaluation, S148 |