"off" rate is the rate of pension that the client was actually paid during the period of the overpayment. pension file is a reasonable source for determining the off rates. However, with off file processing, global runs and other departmental updates (such as deeming), the file should be used more as a confirmation of the details used in the assessment at a certain time, rather than as a place to view a full list of rates previously paid. VIEW payment history (Payment Master File / PMF History) tab records all the income support pension payments and allowances that have been paid from February 1993 to April 2000, with both taxable and non-taxable rates. The VIEW outward payments tab and the assessment outcome section of the pension assessment folder contain payment histories from April 2000 onwards. If the calculation is for a period prior to what is available on VIEW, the off rates can be obtained for periods prior to February 1993 by checking file and tax microfiche records held in the payments area of the State Office. to look for when establishing "off” rates:

  • variations (increases/reductions) resulting in a statement action (D2650)
  • superannuation increases
  • statutory increases
  • deeming rate changes
  • global runs
  • British Pension global runs.