Police Pay
McCloud and Divorce

McCloud Remedy
and Divorce

If either of you has police service between April 2015 and March 2022, the McCloud remedy changes how the pension is valued and shared on divorce. This guide explains the 2023 regulations, which rules apply to old and new orders, how GAD's guidance values remedy service, why so many cases were held up, and what the May 2026 SCAPE change means for your CETV.

Independent information, not advice · Sources checked 19 October 2026 · England and Wales unless stated

Short answer: how does McCloud affect a police pension sharing order?

For divorce CETVs calculated from 1 October 2023, the scheme values 2015 to 2022 remedy service under both legacy and 2015 rules and uses the greater (SI 2023/831 reg 24). For an officer who has not retired, two debits are recorded and the one that applies follows their choice at retirement. Orders based on information given before 1 October 2023 are revisited: the former partner's credit may be increased and the officer's reduction recalculated (regs 18 to 22). GAD's guidance for those old cases arrived in August 2025, so many were delayed.

The McCloud remedy in brief, for divorcing couples

When the 2015 police pension scheme started, older officers stayed in the 1987 or 2006 scheme while younger ones moved across. The Court of Appeal ruled in December 2018 that this transitional protection was age discrimination. The fix, the McCloud remedy, is set out in the Public Service Pensions and Judicial Offices Act 2022 and, for police in England and Wales, the Police Pensions (Remediable Service) Regulations 2023 (SI 2023/831).

  • Who is in scope. Broadly, officers in pensionable service on or before 31 March 2012 who also had service in the remedy period (1 April 2015 to 31 March 2022), without a gap of more than five years (PSPJOA s.1). Their service in that period is "remediable service".
  • Rollback. On 1 October 2023 all remediable service was placed back in the officer's legacy scheme (GAD calls this rollback). From then on it is paid from the legacy scheme whichever option the officer later chooses.
  • The choice. Officers who were active or deferred immediately before 1 October 2023 are "deferred choice" members and choose at retirement between legacy and 2015 rules for the remedy years. Those already retired (or who had died) are "immediate choice" members.
  • Divorce. SI 2023/831 Part 4 deals with divorce and dissolution: Chapter 1 Section 2 (regs 18 to 22) for orders based on information given before 1 October 2023, Section 3 (regs 23 to 25) for information given on or after that date, and Chapter 2 (reg 26) for arrangements other than a sharing order.

Whether the officer is in scope, and how the choice works for retirement, is covered in the McCloud remedy explained and the McCloud remedy calculator. This page is only about what the remedy does to a divorce.

Terms you will see in letters from the administrator
TermMeaning in a McCloud divorce
Remediable servicePolice service from 1 April 2015 to 31 March 2022 for an officer in scope of the remedy (PSPJOA s.1)
Legacy scheme / reformed schemeThe 1987 or 2006 scheme / the 2015 scheme
RollbackMoving all remediable service back into the legacy scheme on 1 October 2023
Deferred choice memberAn officer active or deferred immediately before 1 October 2023, who chooses legacy or 2015 rules for the remedy years at retirement
Immediate choice memberAn officer who was a pensioner (or had died) immediately before 1 October 2023
Transfer dayThe day the sharing order takes effect, which cannot be before the divorce is final
Valuation dayThe day within the implementation period that the scheme chooses to value the benefits
Pension debit member / pension credit memberGAD's terms for the officer whose pension is shared / the former partner who receives the credit
Remediable cash equivalent value (RCEV)GAD's term for the value of the remedy years used in the CETV (the greater-of value in most new cases)
Alternative amountFor old orders, the credit worked out as if remedy service had been in the other scheme (reg 19)
Remediable credit adjustmentThe change to the former partner's credit under an old order (reg 20(2))
Alternative reduction amountThe recalculated reduction to the officer's benefits under an old order (reg 22), or the second reduction worked out after the transfer day in a new case, on the other scheme's basis (reg 25)
For both of you

If you are the officer, the remedy can change your pension debit, including after the order. If you are the former partner, it can change the value of your credit, and for old orders you may be owed an increase. Both of you should ask the administrator the questions in the What to Ask section.

Which rules apply to your divorce?

The dividing line is 1 October 2023, but the regulations and GAD's guidance draw it in slightly different ways. Regulation 18 applies the old-order rules where the scheme gave the information needed to work out the share before 1 October 2023. GAD's prospective guidance applies where the initial divorce CETV was calculated on or after that date, even if the request was made earlier (para 1.4 and footnote). GAD's retrospective guidance applies where the transfer day (the day the order took effect) was before 1 October 2023, whenever it was implemented, which the Home Office confirmed (introductory note para 1.7).

Which McCloud divorce rules apply
Your situationWhich rulesWhat happens
Sharing order whose divorce valuation information was given before 1 October 2023, covering remedy serviceSI 2023/831 regs 18 to 22 ("old orders"); GAD retrospective guidance (4 August 2025) where the transfer day was before 1 October 2023The scheme works out an alternative credit as if remedy service had been in the other scheme. The credit can be topped up, and in mixed cases adjusted either way. The officer's reduction is recalculated
Sharing order where the divorce CETV was calculated on or after 1 October 2023SI 2023/831 regs 23 to 25; GAD prospective guidance (21 March 2025)Remedy service is valued as the greater of legacy and reformed scheme values. For an officer who has not yet retired, two debits are recorded and the one that applies follows the officer's later choice
No sharing order (offsetting, or an attachment order), divorce taking effect on or after 1 October 2023SI 2023/831 reg 26; GAD prospective guidance para 1.31The value of remedy service for the proceedings is the greater of the two valuations
CETV calculated before 1 October 2023, but the order took effect on or after that dateRegulation 18 turns on when the information was given; GAD's retrospective notes are stated for transfer days before 1 October 2023 and the prospective note excludes these cases (para 1.20)We could not find published GAD guidance on the hub page for this group. Ask the administrator which route it is using and why
The order does not cover any remedy service (for example it ended before 1 April 2015, or a protected member's order covers only the 2015 scheme)GAD retrospective introductory note, section 3The McCloud remedy for divorce does not apply, and the calculations are not revisited

To place your own case, answer four questions in order:

  1. Does the officer have remediable service? If they were not in a police scheme on or before 31 March 2012, or had no service between April 2015 and March 2022, or had a disqualifying gap, the remedy does not apply and nothing on this page changes your divorce.
  2. Does the order (or proposed order) cover that service? If the marriage or the order's scope does not reach the remedy years, the remedy does not apply to the divorce.
  3. When was the divorce valuation given, and when did the order take effect? Before 1 October 2023 points to the old-order rules; on or after points to the greater-of rules.
  4. Is there a sharing order at all? If not, regulation 26 governs the value used.

The fourth row is a genuine gap in what we could find. The prospective note says cases where the court had a CETV calculated before 1 October 2023 are not covered "even if the PSO had not been implemented by 30 September 2023" (para 1.20), while the retrospective note is written for transfer days before 1 October 2023. If you are in that position, ask the administrator in writing which method it has used. PAG2, written in October 2023 before GAD's notes, expected such cases to be shared ignoring the remedy and then reassessed (para I.52).

How the pension is split: the three tranches

Both GAD notes divide a remedy member's shareable pension into three tranches, value each under its own guidance, then add them together (prospective para 1.11 and 1.21; retrospective para 1.10).

The three tranches in a McCloud divorce valuation
TrancheServicePaid fromValued using
Tranche 1Legacy scheme service before 1 April 2015The legacy scheme (1987 or 2006)The legacy scheme's normal divorce guidance and factors
Tranche 2Remedy service, 1 April 2015 to 31 March 2022The legacy scheme, after rollback on 1 October 2023, whichever option the officer later choosesThe McCloud divorce guidance: greater of legacy and reformed values (new cases), or the alternative amount rules (old orders)
Tranche 32015 scheme service from 1 April 2022The 2015 (reformed) schemeThe 2015 scheme's normal divorce guidance and factors

Two practical points follow. First, the CETV letter should show the legacy scheme value (Tranches 1 and 2 together) separately from the 2015 scheme value (Tranche 3): GAD tells administrators to quote them that way (prospective paras 2.2 and 2.3). Second, the former partner's credit for Tranches 1 and 2 is created in the legacy scheme and any Tranche 3 credit in the 2015 scheme (para 4.3), so a former partner may end up with two credits paid at different ages: 60 or 65 for a legacy credit, State Pension age for a 2015 credit.

Scotland. GAD's prospective guidance also covers Scottish divorces, where the legacy annex usually states a cash amount. The scheme works out an implied percentage by dividing that amount by the recalculated values of Tranches 1 and 2 together, and applies it to both; Tranche 1 counts only if it was built up during the marriage (paras 3.7 to 3.11). Scottish police pensions are administered by SPPA, whose own McCloud divorce practice we have not checked. See police divorce in Scotland.

The remedy only reaches service from 1 April 2015 to 31 March 2022. Pre-2015 legacy service and post-2022 service are valued the ordinary way, which the settlement guide explains.

Old orders: information given before 1 October 2023

If your sharing order was based on a CETV that ignored the remedy, the scheme must go back to it. The steps in regulations 18 to 22 are summarised below.

Old orders under SI 2023/831 regs 18 to 22
StepWhat the regulations sayRegulation
Alternative amountAs soon as reasonably practicable after 30 September 2023, and after consulting the scheme actuary, the scheme works out what the credit would have been if the remedy service had been in the other scheme. For an order covering both schemes ("mixed service") it is the greater of a legacy and a reformed amountRegs 19 and 20(1)
Remediable credit adjustmentIf the alternative amount is greater than the original, the former partner's credit is increased by the difference. For mixed-service orders the adjustment also applies if the alternative amount is lowerReg 20(2)
Statement to the former partnerThe scheme had to send the credit member a statement of the alternative amount and any adjustment by the end of 30 September 2024Reg 20(3)
Which account is adjustedThe adjustment is treated as made on the original transfer day. A credit member with credits in both schemes can ask, in writing within six months of the statement (or later if the scheme agrees), for one account to be used; the request cannot be withdrawn. With no request, the legacy account is usedReg 21
The officer's sideThe scheme works out an "alternative reduction amount" for the officer, having regard to the cash equivalent in the other scheme, the percentage in the order and WRPA ss.29 and 31Reg 22

Which retrospective note applies. GAD's retrospective guidance has three parts by where the shared remedy service was built up: note L where it was all in the legacy scheme (protected members, and taper protected members whose order relates only to the legacy scheme), note R where it was all in the 2015 scheme (unprotected members, and taper protected members whose order relates only to the 2015 scheme), and note M where it was in both (taper protected members with an order covering both schemes). Calculations use the factors in force on the valuation day, with the transfer day as the calculation date (para 3.11).

Who is left out. An order whose transfer day was before 1 April 2015, or where the officer left before that date, has no remedy service to revisit. A protected member's order covering only the 2015 scheme, or an unprotected member's covering only the legacy scheme, does not cover remedy service either (retrospective para 3.2 to 3.3). Where someone has orders from more than one divorce, GAD tells administrators to refer the case to the Home Office (para 3.6).

If you are a former partner with an old order

The regulations required your statement by 30 September 2024, but GAD's retrospective guidance is dated 4 August 2025 and the Federation said in December 2025 that held cases would now be dealt with. If you have heard nothing, write to the administrator and ask for the alternative amount, any remediable credit adjustment and the date of your statement. If you have credits in both schemes, note the six-month window to choose which account is adjusted (reg 21). We could not confirm how many statements were sent on time.

Added years, added pension, transfers and other special cases

A few features need extra steps in both old and new cases. If any apply to you, expect the calculation to take longer and ask the administrator to explain how it has treated them.

Special cases in McCloud divorce calculations
FeatureHow the McCloud divorce guidance treats itSource
Added years bought during the remedy yearsOn the legacy option the value includes the added years benefits; on the 2015 option it includes the compensation payment for them (net of tax relief, with interest). Any debit applies to whichever the officer ends up withProspective para 1.13; retrospective paras 1.14 to 1.15
Added pension bought during the remedy yearsThe added pension is extinguished whatever the officer chooses, and any debit on it from the original transfer day is extinguished too. In old orders, the compensation for it and any amount owed are allowed forRetrospective paras 1.16 to 1.17; prospective para 1.14
Transfers in received during the remedy yearsValued first under GAD's separate guidance on McCloud and transfers in and the Public Sector Transfer Club memorandumProspective para 1.12; retrospective para 1.11
Separate elections for two employmentsEach employment is treated separately, and may fall in a different groupProspective para 1.8; retrospective para 1.18
Partial retirementThe CETV includes both the pension in payment and the benefits not yet in payment; the group depends on whether a final remedy choice has been madeProspective para 2.6
Orders from more than one divorceNot covered by the retrospective guidance; referred to the Home OfficeRetrospective para 3.6

For the officer. Regulation 22 has the scheme recalculate your reduction ("alternative reduction amount"). The regulation's wording is about the reduction to your benefits rather than using the word debit, and it has regard to the cash equivalent in the other scheme and to the percentage in your order. Ask what your recalculated reduction is and from when it applies.

New cases: CETVs from 1 October 2023, the greater-of value and two debits

For divorce CETVs calculated on or after 1 October 2023, regulation 24 requires the scheme to calculate the cash equivalent of remediable benefits twice, once as if they were in the legacy scheme and once as if in the 2015 scheme, and to use "the greater of" the two for the credit and debit. It applies to deferred choice members whose remedy benefits are not yet in payment, and to immediate choice pensioners who have not yet made their choice.

GAD's prospective guidance turns this into formulas for four groups of officers. For the most common case, an officer still serving or deferred (group 1), the remediable value is the larger of the legacy value and the reformed value plus a "contribution adjustment" (para 2.10). The contribution adjustment reflects the difference between the contributions the officer paid in the legacy scheme for the remedy years and what they would have paid in the 2015 scheme, net of tax and with interest (para 2.9).

How GAD's prospective guidance treats each group (summary)
Officer's position (GAD group)Value of remedy service for the CETVDebit
Group 1: active or deferred, deferred choice not yet in paymentThe greater of the legacy value and the reformed value plus a contribution adjustmentTwo debits recorded: legacy and reformed. The legacy debit applies until the officer's pension starts; if they choose 2015 rules for remedy service, it is switched to the reformed debit, plus a contribution adjustment debit
Group 2: pensioner who has made a final remedy choice (or had the default applied)Valued on the scheme they chose, with no allowance for under or overpaymentsOne debit, on the chosen basis
Group 3: immediate choice pensioner (protected or unprotected), or a deferred choice pensioner, choice not yet madeThe greater of the current scheme value and the alternative scheme value, with adjustments for past under or overpayments and contributionsA debit on the pension in payment now; recalculated on the alternative basis if the officer later chooses it, with debits applied to the arrears and contribution adjustments
Group 4: immediate choice pensioner who was taper protected, choice not yet madeThe greater of the two alternative values, each with adjustmentsAs group 3, following the eventual choice

Two debits. For group 1, the administrator calculates and records two debits for the remedy years: one on legacy rules and one on 2015 rules, both at the percentage in the legacy scheme annex, both revalued as usual from the transfer day (paras 5.6 to 5.9). Until the officer makes the deferred choice and the pension comes into payment, the legacy debit applies, because the service is in the legacy scheme. If the officer then chooses 2015 rules for the remedy years, the debit is switched to the reformed one (para 5.10).

Contribution adjustment debit. If the officer chooses 2015 rules, a further debit applies to the contribution adjustment: the adjustment times the order's percentage (para 5.11). If they choose legacy rules, there is no contribution adjustment debit.

If the officer chooses between the CETV and the transfer day. The Home Office's policy, recorded by GAD, is to protect the former partner: where the first CETV used the greater-of value, the recalculated value at the transfer day also uses it, even if the officer has since made an irrevocable choice (para 3.5).

Which date decides the officer's group

An officer can move between groups during a divorce, for example by retiring or by making their remedy choice between the first CETV and the order. GAD's guidance fixes which date counts for which step.

The date that decides each step
CalculationOfficer's position is taken atSource
The first divorce CETV given to the courtThe initial CETV calculation dateGAD prospective para 1.6
The recalculated value when the order is implementedThe transfer day (the day the order takes effect)GAD prospective paras 1.6 and 3.4
The former partner's creditThe transfer day, using factors in force on the valuation dayGAD prospective paras 4.2 and 4.3
The officer's debitsThe transfer day; debits apply with effect from that day and are revalued as usualGAD prospective paras 5.7 to 5.9

The contribution adjustment, in plain terms

Officers in the 1987 and 2006 schemes paid contributions at the legacy scheme rates; in the 2015 scheme they would have paid at the 2015 rates. If the legacy contributions for the remedy years were higher, choosing 2015 rules means the officer is owed compensation, and GAD adds that (as a positive number) to the reformed value before comparing it with the legacy value. If the legacy contributions were lower, the officer would owe contributions, and the adjustment is negative (para 2.10). Either way it is calculated net of the tax relief waived under the 2022 Act and with interest. The effect is that the comparison is between two complete packages, not just two pensions.

If the officer has already retired

Immediate choice pensioners (those who had retired, or died, before 1 October 2023) and the occasional deferred choice member who started legacy payments before choosing are valued differently, because there is a pension in payment and possibly arrears to settle. For a pensioner who has not made a final choice (group 3), GAD compares the value of the pension they are receiving now with the value of the alternative scheme's pension, adjusted for past under or overpayments and contributions (para 2.18). For the alternative, the administrator assumes the officer retired at their actual retirement age, applies any early or late payment adjustment of the alternative scheme, and assumes the minimum commutation that scheme would allow; for ill-health retirements it first checks whether the officer would have qualified for ill-health benefits under the alternative scheme (para 2.15).

The debit is then applied to the pension actually in payment from the transfer day. If the pensioner later chooses the alternative scheme, the administrator works out what that pension would have been, applies the debit to it, and also debits the arrears adjustment and contribution adjustment at the order's percentage (paras 5.17 to 5.25). The wider position for retired officers, including the pensioner cash equivalent and the lump sum already taken, is in divorce after police retirement.

Why the greater-of rule matters to the officer

The credit is worked out on whichever option is worth more for the remedy years, but the officer will end up with only one option. If the officer later picks the option that was worth less, they have shared a value based on the other one, and their debit follows the option they chose. That is the design of the rules, not an error; it is worth understanding before you agree a percentage.

The annex trap: sharing remedy service needs a legacy scheme annex

Because remedy service sits in the legacy scheme after rollback, the scheme looks at which annexes the court order includes. GAD's prospective guidance says that if the order has only one annex, relating to the 2015 (reformed) scheme, "no further action is required": the court is treated as having decided the remedy service is not to be shared, which effectively sets that percentage at 0% (para 3.1). Remedy service is shared only where there is at least one annex relating to the legacy scheme (paras 3.3 and 4.1).

  • The percentage in the legacy scheme annex applies to the remedy years and to any pre-2015 legacy service (para 3.6).
  • Any 2015 scheme annex applies to service from 1 April 2022 (Tranche 3).
  • In Scotland the legacy annex usually gives a cash amount, which the scheme converts into an implied percentage across Tranches 1 and 2 (paras 3.7 to 3.11).

Ask the administrator to check the draft order and Form P1 annexes before they are sealed. The scheme can only implement the order it receives; if the annexes are wrong, putting that right is a matter for your solicitor and the court, not the administrator.

Worked illustration, in words

This is a made-up illustration, with no figures, to show the order of events. It is not a real case. An officer joined in 2008 in the 2006 scheme, moved to the 2015 scheme in 2015 as an unprotected member, and is still serving. The couple separate and a divorce CETV is requested in 2026, after 19 May.

  1. Valuation. The administrator values the 2008 to 2015 service (Tranche 1) on the 2006 scheme's divorce factors. For 2015 to 2022 (Tranche 2), it values the service twice: as 2006 scheme benefits, and as 2015 scheme benefits plus the contribution adjustment, and uses the larger. Service from April 2022 (Tranche 3) is valued on 2015 scheme factors. All use the factors in force after 19 May 2026.
  2. The CETV letter. It shows a legacy (2006) scheme value for Tranches 1 and 2 together, and a 2015 scheme value for Tranche 3.
  3. The order. The couple agree percentages, and the order has two annexes: one for the 2006 scheme and one for the 2015 scheme. If they had only filed a 2015 scheme annex, the 2008 to 2022 service would not have been shared at all.
  4. Implementation. The administrator recalculates the values at the valuation day, creates a 2006 scheme credit (paid from 65) and a 2015 scheme credit (paid from State Pension age), and records the officer's debits: an ordinary debit for Tranche 1, two alternative debits for Tranche 2, and an ordinary 2015 scheme debit for Tranche 3.
  5. Retirement, years later. The officer makes the deferred choice. If they choose 2006 rules for the remedy years, the legacy debit already in place continues. If they choose 2015 rules, the Tranche 2 debit is switched to the reformed debit and a contribution adjustment debit applies. The former partner's credits do not change either way.

Negotiating with the remedy in mind

The rules are fixed, but they affect what a fair percentage looks like. Points a solicitor or expert may raise:

  • Likely choice. If the officer is likely to choose the option worth less in CETV terms (for example to retire earlier under legacy rules, or for the lump sum), the shared value and the officer's eventual debit rest on different options. An expert can model both.
  • Timing near retirement. An officer who retires and chooses between the first CETV and the order does not lose the greater-of value for the partner; the Home Office's policy protects it (prospective para 3.5).
  • Equal income, not just equal capital. The legacy credit is paid at 60 or 65 and any 2015 credit at State Pension age. Two credits at different ages make an equal income calculation more complicated, which is a reason for expert input. See offsetting vs sharing.
  • Fresh figures. Any figure agreed on a CETV from before 19 May 2026 should be checked against a new one.

For actual numbers on your service, the police pension divorce calculator gives an estimate by scheme, and the McCloud remedy calculator compares legacy and 2015 rules for the remedy years. Neither replaces the administrator's figures.

Offsetting and attachment cases: regulation 26

Not every divorce ends in a sharing order. Where the officer keeps the pension and the other person takes more of the house or savings, or where an attachment order is made, the scheme is still asked for a value. Regulation 26 covers this: where the divorce or dissolution takes effect on or after 1 October 2023 (and before the officer's remedy choice takes effect or the election period ends), and the rights are not subject to a sharing order, the scheme must value the remedy service as if in the legacy scheme and as if in the 2015 scheme, after consulting the scheme actuary, and the value for the proceedings is the greater of the two.

GAD's prospective guidance says that for these "value of benefits" requests the scheme should provide the same remediable value it would calculate for a sharing case (para 1.31). Regulation 26 does not name offsetting or attachment orders; it applies to any valuation for the proceedings where there is no sharing order.

Because offsetting trades a pound figure for capital, the greater-of value and the date of the CETV matter more than they do for a percentage-based sharing order. The offsetting vs sharing guide explains why a police CETV is a poor stand-in for cash in the first place.

GAD's guidance and the sharing order backlog

Administrators could not finish McCloud divorce cases until GAD, the Home Office's actuary, issued guidance on how to calculate them. The documents, all addressed to the Home Office and published on GAD's Factor Guidance Hub, are:

  • 21 March 2025: prospective full guidance, for initial CETVs calculated on or after 1 October 2023, alongside separate guidance on McCloud and transfers out.
  • 4 August 2025: retrospective full guidance for transfer days before 1 October 2023: an introductory note and notes L, R and M.

The Police Federation tracked the effect in its national pensions newsletters. In July 2025 it listed "delays for those with Pension Sharing Orders" because the necessary GAD guidance was missing, said the prospective guidance for divorces since 1 October 2023 had been published, and expected the retrospective guidance by mid-July. In December 2025 it reported that the guidance for members with sharing orders "has been published" and that administrators would "now start to deal with those cases which were on hold".

We could not find published figures for how many police sharing orders were held, or how long they took once the guidance arrived. GAD's notes say they must not be reproduced, so this page summarises them; your solicitor or expert can ask the administrator for the method used in your case.

If your case is delayed or you think the figures are wrong

  1. Write to the administrator. Ask which regulations and which GAD note it is applying, what it is waiting for, and when it expects to finish. Keep copies and note the dates.
  2. Ask your Federation branch if you are a member. The Federation has been tracking remedy and sharing order delays nationally.
  3. Use the scheme's dispute procedure. Occupational pension schemes must have arrangements for resolving disagreements with people who have an interest in the scheme (Pensions Act 1995 s.50). Ask the administrator for its internal dispute resolution procedure.
  4. Then the Pensions Ombudsman, a free, independent service that decides pension complaints the scheme has not resolved.
  5. Keep your solicitor informed, especially if the divorce is not yet final: a pending recalculation can affect what you agree and when you apply for the final order.

The 19 May 2026 SCAPE change: why older CETVs may need redoing

On 19 May 2026 HM Treasury raised the SCAPE discount rate, which drives public service CETVs, from CPI plus 1.7% to CPI plus 2.0%. GAD said certain calculations had to be suspended immediately. For the police in England and Wales, new CETV tables, pensioner divorce tables, pension credit tables and debit adjustment tables were issued on 21 May 2026 and implemented from 19 May. The NPCC's FAQs said values "may also be lower than under previous factors" and that values given during the change "may be provisional".

  • A CETV dated before 19 May 2026 was on the old basis. If it was used to agree a deal in pounds (an offset, or a percentage worked out to hit a target figure), ask for a fresh one.
  • A sharing order percentage is applied to the CE recalculated on the valuation day, using the factors then in force (GAD 1987 note para 3.16). So the order still works, but the pound value of the credit will be on the new basis, which may not be what you expected when you agreed it.
  • Scottish orders state a cash amount, which the scheme turns into a percentage by dividing it by the CE (GAD 1987 note para 3.49). A lower CE means the same cash amount is a higher percentage of the officer's pension. See police divorce in Scotland.
  • McCloud cases are calculated on the factors in force on the valuation day (retrospective para 3.11; prospective para 3.4), so old orders still being revisited will use the new factors.
Divorce-related GAD factor tables re-issued after 19 May 2026 (from GAD's consolidated factor workbook)
GAD table group (Police E&W)What it is used for in a divorceStatus after the SCAPE change
Tables 201 to 221Cash equivalents (CETVs) for active and deferred membersIssued 21 May 2026, implemented from 19 May 2026
Tables 301 to 312Pensioner cash equivalents on divorceIssued 21 May 2026, implemented from 19 May 2026
Tables 313 to 318Converting the credit into the former partner's pensionIssued 21 May 2026, implemented from 19 May 2026
Tables 319 to 336Adjusting the officer's debit for when they retireIssued 21 May 2026, implemented from 19 May 2026
Tables 505 to 5071987 scheme commutation, which also sets the lump sum on a pension reduced by a debitIssued and implemented 21 May 2026

GAD's 2026 assumption set uses a discount rate of 2% a year above CPI, against 1.7% in the 2023 set. A higher discount rate means future pension payments are worth less in today's money, which is why CETVs and pension credit values fall. It does not reduce anyone's actual pension. The table list above comes from GAD's workbook; GAD's notes say the factors must not be reproduced, so ask the administrator for the figures that apply to you.

For the background, see the SCAPE discount rate explained and why police pension quotes were suspended in May 2026.

Timeline: McCloud, divorce and the 2026 factor change

Key dates for McCloud and police pension sharing
DateWhat happenedWhy it matters on divorce
1 April 2015Police Pension Scheme 2015 starts; younger officers move to it, older ones stay in 1987 or 2006 under transitional protectionStart of the remedy period
December 2018Court of Appeal rules the transitional protection discriminatory (McCloud [2018] EWCA Civ 2844)Leads to the remedy for 2015 to 2022 service
2022Public Service Pensions and Judicial Offices Act 2022Sets the framework: remediable service, immediate and deferred choice
31 March 2022Remedy period ends; legacy schemes close; everyone in the 2015 scheme from 1 April 2022Service from here is Tranche 3
1 October 2023Rollback: remedy service moved back into the legacy schemes. SI 2023/831 Part 4 applies to divorceDivorce CETVs from here use the greater-of rule; earlier ones are "old orders"
30 September 2024Deadline for statements to credit members under old orders (reg 20(3))Credit members should have been told of any adjustment
21 March 2025GAD's prospective divorce guidance for policeAdministrators can calculate CETVs on the greater-of basis
July 2025Police Federation pensions newsletter: prospective guidance published; delays for sharing orders awaiting retrospective guidanceOld order cases still on hold
4 August 2025GAD's retrospective guidance: introductory note and notes L, R and MAdministrators can revisit old orders
December 2025Police Federation: the guidance for pension sharing orders "has been published"; cases on hold to be dealt withBacklog starts to be worked through
19 May 2026HM Treasury raises the SCAPE discount rate from CPI + 1.7% to CPI + 2.0%; affected calculations suspendedDivorce CETVs before this date used the old basis
21 May 2026GAD issues new police factors (CETV, pensioner CE, credit and debit adjustment tables), implemented from 19 MayNew CETVs, credits and debit adjustments are calculated on the new basis
4 September 2026GAD consolidated factor workbook 2026-03 issuedThe current police factor set as at this guide's date

Dates are from the regulations, GAD's documents, the Police Federation's newsletters and GOV.UK, listed in the sources. The Court of Appeal date is as given in PAG2 (Appendix I para I.3). Your own case also has its own dates: the CETV calculation date, the transfer day (when the order takes effect, after the final order) and the valuation day (when the scheme implements it, within four months of having everything it needs). The divorce checklist puts those in order.

What to ask the pension administrator

Ask in writing, say the request is for divorce proceedings (the deadline for a valuation is then 6 weeks rather than 3 months), and keep copies. Active and deferred members get one free divorce CETV in any 12 months.

Questions to put to the administrator in a McCloud divorce
Question to the administratorWhy
Does the officer have remediable service, and are they an immediate choice or deferred choice member?Decides whether McCloud applies and which GAD group they fall in
Please give the divorce CETV split into Tranche 1, Tranche 2 (remedy service) and Tranche 3Each part is valued differently and paid from a different scheme
For Tranche 2, what are the legacy value, the reformed value and the contribution adjustment, and which is used?The greater-of rule means the CETV may be on the option the officer will not choose
What is the calculation date of the CETV? Is it after 19 May 2026?Earlier CETVs used the old SCAPE rate
Has the officer made, or been defaulted to, an irrevocable remedy choice?Changes how the CETV and debit are worked out
Which scheme annexes does the draft order need to share remedy service?Remedy service sits in the legacy scheme after rollback; an order with only a 2015 scheme annex does not share it
For an old order: what is the alternative amount, is there a remediable credit adjustment, and when was or will the statement be sent?The statement deadline was 30 September 2024; many cases were held for guidance until 2025
For an old order: what is the officer's alternative reduction amount, and from when does it apply?The officer's pension or deferred benefits may change
What are your charges for this work?Charges must be notified in writing in advance

What to do, depending on who you are

Next steps by role and situation
You areYour situationWhat to do
The former partnerOld order (before October 2023) covering 2015 to 2022 serviceAsk for your regulation 20 statement, the alternative amount and any credit adjustment; if you have two credits, decide within six months which account is adjusted
The officerOld order covering 2015 to 2022 serviceAsk for your alternative reduction amount under regulation 22 and from when it applies; check it against your remedy statement
The former partnerNegotiating nowMake sure the CETV is dated after 19 May 2026 and shows the Tranche 2 legacy and reformed values; check the order has a legacy scheme annex
The officerNegotiating nowAsk for both Tranche 2 values; understand that the credit uses the higher one and your debit will follow your later choice; model your likely choice before agreeing a percentage
Either of youOffsetting instead of sharingAsk for the regulation 26 value and when it was calculated; get expert advice on what the value means for an offset
Either of youOfficer already retired, choice not madeAsk how the pension in payment, any arrears and the alternative scheme have been valued, and how the debit would change after the choice

If you need help with the remedy itself (your remediable service statement, contribution adjustments or the choice), your Police Federation branch is a good first stop for members. For the order, use a family solicitor; where the pension is a large part of the money, a pension on divorce expert who understands the remedy. The Form E guide covers what to put in the pension section.

Myths and facts about McCloud and divorce

Common beliefs checked against the regulations and GAD's guidance
MythFact
McCloud has nothing to do with divorce.SI 2023/831 has a whole Part (Part 4) on divorce and dissolution, covering old orders, new cases and valuations where there is no sharing order.
A CETV from before October 2023 is still fine to use.It ignored the remedy. For new proceedings, the scheme now values remedy service on the greater-of basis, and from 19 May 2026 on new SCAPE factors too. Ask for a fresh one.
My ex's share will change when I make my McCloud choice at retirement.For an officer who has not retired, the credit is fixed when the order is implemented, on the greater-of value. What can change later is the officer's own debit, which is switched if they choose 2015 rules.
The remedy only ever benefits the officer.For old orders, the former partner's credit is topped up if the alternative amount is greater (reg 20). For new cases, the CETV uses the greater value, which tends to favour the person receiving the share.
Once a sharing order was implemented, it could not change.Old orders covering remedy service are revisited under regs 18 to 22: the credit may be adjusted and the officer's reduction recalculated.
If the order shares the 2015 scheme, the remedy years are covered.After rollback, remedy service is in the legacy scheme. GAD says an order with only a reformed scheme annex shares none of it (prospective guidance para 3.1).
The contribution refund from McCloud is the officer's alone.Where a debit applies and the officer later chooses 2015 rules for remedy service, a contribution adjustment debit at the order's percentage applies (prospective guidance para 5.11).

What we could not verify

  • Which GAD method applies where the CETV was calculated before 1 October 2023 but the order took effect after it. We found no published note on the hub page that covers this group explicitly.
  • How many credit members received their regulation 20 statement by 30 September 2024, and how many police sharing orders were held awaiting guidance.
  • The HM Treasury Directions under the 2022 Act: we did not read them and cannot say whether they contain anything specific to divorce.
  • How Scottish (SPPA) and Northern Ireland police schemes have applied their own remedy regulations to divorce. This page covers England and Wales.
  • Typical extra charges administrators make for McCloud divorce calculations. Charges must be notified in advance, so ask.

If you have an official source that settles any of these, our corrections policy explains how to tell us.

Free: the police divorce checklist (PDF)

The documents to gather, the pension steps from CETV to pension sharing order, and the questions to ask a solicitor, written for police officers and their partners. Enter your email to download it. We will also send occasional police divorce and pension updates; unsubscribe any time.

Occasional emails, no spam, unsubscribe any time. See our privacy policy.

Prefer LinkedIn? Subscribe to the Police Pay newsletter there (opens LinkedIn in a new tab; LinkedIn may ask you to sign in)

Free enquiry

Talk to a family solicitor who knows police pensions

Tell us where you are up to. We will reply by email and, if you want, introduce you to a family-law firm with police pension experience for a first conversation.

Quick answers

Frequently Asked Questions

How does the McCloud remedy affect pension sharing on divorce?

Police service from 1 April 2015 to 31 March 2022 can be taken under legacy or 2015 scheme rules. For divorce CETVs calculated from 1 October 2023, the scheme values that service both ways and uses the greater value (SI 2023/831 reg 24). Older sharing orders covering that service are revisited and the former partner's credit may be increased (regs 18 to 22).

What is a McCloud pension sharing order?

It is an ordinary pension sharing order that covers remediable service, that is police service between 1 April 2015 and 31 March 2022 for an officer in scope of the remedy. The order is made in the usual way, but the scheme applies the McCloud divorce rules when it values and implements it.

My divorce was settled before October 2023. Will my pension share be recalculated?

If the order covers remedy service, yes. The scheme must work out an alternative credit as if the remedy service had been in the other scheme, increase the credit if that is greater (or adjust either way for mixed-service orders), and recalculate the officer's reduction. The regulations set 30 September 2024 for the statement, but GAD's guidance for these cases was not issued until 4 August 2025.

Will my ex's pension credit change when I make my McCloud choice?

For an officer still serving or deferred, no: the credit is worked out at implementation using the greater of the legacy and reformed values. What changes is the officer's own debit. Two debits are recorded and the legacy one applies until retirement; if the officer chooses 2015 rules for the remedy years, the debit is switched to the reformed one.

Does the McCloud remedy apply if we offset the pension instead of sharing it?

Yes, for the valuation. Where the divorce takes effect on or after 1 October 2023 and there is no sharing order, regulation 26 requires the scheme to value remedy service both ways and use the greater of the two. GAD tells administrators to give the same remediable value for these requests.

Why were police pension sharing orders delayed?

Administrators needed GAD's guidance to calculate McCloud divorce cases. The Police Federation's July 2025 newsletter said orders were delayed for lack of the retrospective guidance, which GAD issued on 4 August 2025. Its December 2025 newsletter said the guidance had been published and cases on hold would now be dealt with.

What are Tranche 1, Tranche 2 and Tranche 3?

GAD splits an officer's pension into three parts for divorce: legacy service before April 2015 (Tranche 1), remedy service from April 2015 to March 2022 (Tranche 2), and 2015 scheme service from April 2022 (Tranche 3). Each is valued under its own guidance and the results are added together.

What is the contribution adjustment in a McCloud divorce valuation?

Officers paid different contributions in the legacy and 2015 schemes. If the officer would have paid different contributions under 2015 rules for the remedy years, GAD's guidance adds that difference (net of tax, with interest) to the reformed scheme value when comparing the two, and a matching contribution adjustment debit applies if the officer later chooses 2015 rules.

Do I need a new CETV because of McCloud or the 2026 SCAPE change?

Usually, yes, if yours is from before 1 October 2023 (it ignored the remedy) or before 19 May 2026 (it used the old SCAPE rate, so it was higher than under the new factors). The NPCC said values given during the change could be provisional. A sharing order is recalculated at implementation anyway, but agreements made in pounds rely on the figure you used.

What does the order need to say to share McCloud remedy service?

After rollback on 1 October 2023, remedy service sits in the legacy scheme. GAD says that if the court issues an order with only a 2015 (reformed) scheme annex, the remedy service is treated as not shared. Ask the administrator which annexes it needs before the order is drafted.

What if I have already retired and not yet made my McCloud choice?

For an immediate choice pensioner who has not chosen, the CETV uses the greater of the current and alternative scheme values, with adjustments for past payments. The debit is applied to the pension in payment and recalculated if you later choose the alternative scheme. See our guide to divorce after police retirement.

Who should I ask about McCloud and my divorce?

The pension administrator for the figures and which rules it is applying; your Police Federation branch for remedy queries; a family solicitor for the order; and, where the pension is a large part of the money, a pension on divorce expert who understands the remedy. Ask the administrator in writing and keep copies.

Evidence

Sources and how we checked them

Every factual claim on this page was written from the sources below, read on 19 October 2026. Rules and figures change, so check the source for the date you are reading this. Where we could not confirm something from an official or independent source, the page says so rather than guessing. Spotted something out of date? See our corrections policy.

  1. Police Pensions (Remediable Service) Regulations 2023 (SI 2023/831), Part 4 : regs 18 to 22 (information before 1 October 2023), 23 to 25 (on or after), 26 (no sharing order) (accessed 19 October 2026)
  2. SI 2023/831, regulation 20 : alternative amount, remediable credit adjustment, statement by 30 September 2024 (accessed 19 October 2026)
  3. SI 2023/831, regulation 24 : greater of legacy and reformed scheme cash equivalents (accessed 19 October 2026)
  4. SI 2023/831, regulation 26 : valuation where there is no sharing order (accessed 19 October 2026)
  5. Public Service Pensions and Judicial Offices Act 2022, section 1 : remediable service and the disqualifying gap (accessed 19 October 2026)
  6. GAD: Pension sharing on divorce for McCloud members, prospective full guidance, Police England and Wales (21 March 2025) : groups 1 to 4, RCEV formulae, tranches, annexes (3.1), two debits (5.6 to 5.10), contribution adjustment debit (5.11); summarised, not reproduced (accessed 19 October 2026)
  7. GAD: Pension sharing on divorce for McCloud members, retrospective full guidance, introductory note (4 August 2025) : transfer day before 1 October 2023; notes L, R and M; exclusions; multiple orders referred to the Home Office (accessed 19 October 2026)
  8. GAD Factor Guidance Hub: Police (England and Wales) guidance notes : list of the McCloud divorce notes and the scheme divorce notes (accessed 19 October 2026)
  9. Police Federation of England and Wales: July 2025 pensions newsletter : prospective guidance published; sharing orders delayed awaiting retrospective guidance (accessed 19 October 2026)
  10. Police Federation of England and Wales: December 2025 pensions newsletter : guidance for pension sharing orders published; cases on hold to be dealt with (accessed 19 October 2026)
  11. Government Actuary's Department: Public service pension schemes, new CETV factors (GOV.UK, 16 June 2026) : SCAPE change on 19 May 2026; suspended factors; new factors within 11 working days (accessed 19 October 2026)
  12. GAD Factor Guidance Hub: Police (England and Wales) consolidated factor workbooks : divorce-related tables issued 21 May 2026 and implemented 19 May 2026; workbook 2026-03 (4 September 2026) (accessed 19 October 2026)
  13. NPCC: Police pension scheme FAQs on the SCAPE discount rate change (May 2026, hosted by Lincolnshire Police Federation) : values may be provisional during the change and lower than under previous factors (accessed 19 October 2026)
  14. GAD: Police 1987 scheme transfer values and pension sharing guidance (10 December 2020) : factors in force on the valuation day (para 3.16); Scottish cash amounts converted to a percentage (para 3.49) (accessed 19 October 2026)
  15. Welfare Reform and Pensions Act 1999, section 29 : debit and credit based on benefits to the transfer day (accessed 19 October 2026)
  16. Pension Advisory Group: A Guide to the Treatment of Pensions on Divorce, second edition (Nuffield Foundation, 2024), CC BY 4.0 : Appendix I paras I.3 and I.41 to I.52 on McCloud and divorce, written before the final regulations (accessed 19 October 2026)
  17. Pensions Act 1995, section 50 : dispute resolution arrangements for occupational pension schemes (accessed 19 October 2026)
  18. The Pensions Ombudsman : free, independent service for pension complaints (accessed 19 October 2026)
Related Guides

On this topic elsewhere

Police divorce and separation

More in this guide series

Start here Police divorce hub Every police divorce calculator and guide in one place, for officers and for their partners. Calculator Pension divorce calculator What your police pension is worth now, the part built up during the marriage, and what a share does to each of you. Calculator Child maintenance calculator The Child Maintenance Service formula on police pay, overtime and shared care. Calculator Budget and house calculator Take-home pay after maintenance, and what you could borrow on your own. For partners Divorcing a police officer For the spouse or partner: the police pension, the pension credit, when it is paid and how to get the figures. Pension Pension settlement explained How the CETV is worked out, pension sharing orders and the pension debit. Calculator Share or offset calculator Pension sharing against offsetting with the house, side by side on your own figures, and attachment orders. Retired officers Divorce after retirement Sharing a pension already in payment, the lump sum already taken, and what changes for each of you. Police couples Both of you are officers Two pensions, two CETVs, cross-sharing and the shift and posting problems of a police couple. Scotland Divorce in Scotland Matrimonial property, the relevant date and how a Police Scotland pension is shared. Paperwork Form E for police officers Filling in Form E on police pay: overtime, allowances, the pension section and Form P. Checklist Divorce checklist and timeline Every step from separating to the final order, with the pension steps and dates worked out for you. Maintenance Spousal maintenance How courts look at police income, overtime and allowances, and maintenance after the pension starts. Children Child arrangements on shifts Making contact work on a shift pattern, what courts look at, and how shared care changes child maintenance. Ill-health Ill-health pension and divorce Sharing an ill-health pension, the injury award, and needs when one of you cannot work. Getting help Pension on divorce experts When a police pension needs an expert report, what one costs, what it should cover and how to instruct one. Getting help Federation family law offers Which firm each Federation branch uses for divorce, and the free appointments, discounts and fixed fees on offer. Getting help Police divorce solicitors What a police pension specialist should know, what it costs and how to get the most from the first call. Protection Death benefits after separation Who gets the death grant and survivor pension once you separate or divorce, and the forms to update. Injury Injury awards and divorce Why an injury award is treated differently from the pension in a settlement. Children Child maintenance and overtime How the CMS counts overtime and allowances, and when to ask for a recalculation. Housing Divorce and the house Keeping, selling or buying out the family home on police pay. Unmarried Unmarried couples What an unmarried partner can and cannot claim when you split up or if you die. Research Police divorce rate What the evidence does and does not say about policing and relationship breakdown, and where to get support.
Also on PolicePay

Pension tools for after the settlement

Disclaimer

PolicePay.co.uk is an independent reference site. It is not a law firm or a financial adviser, is not regulated by the Solicitors Regulation Authority or authorised by the Financial Conduct Authority, and this page is general information, not legal, financial or pension advice. Every divorce settlement depends on the facts, and pension sharing is decided by agreement or by a court. Figures from our calculators are estimates on stated assumptions: the scheme administrator's cash equivalent and the court order are what count. For decisions about your settlement, speak to a family solicitor and, where the pension is a large part of the money, a pension on divorce expert. Details apply to England and Wales unless stated. Details are as checked on 19 October 2026.