We require the following from employers by mid May 2018:

Note (1): Please use the Subject: Year end data return in your email and send files to spfposting@glasgow.gov.uk (or spfposting@glasgow.gcsx.gov.uk)

Note (2): Please refer to our top 10 tips for avoiding data errors before starting your year end return.

Note (3): For year end purposes all employer numbers are 5 digits, with the first 2 digits being 00 and the next 3 digits using the number in the 2014 actuarial valuation report's Appendix D.

Note (4): Our Guide to Assumed Pensionable Pay includes examples on how to calculate APP.

Note (5): You can also refer to the Flat file Spec