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Release notes for the statement of strategy

Scheme-valuation_Statement_of_strategy_2024_2: Released 4 November 2025

The statement of strategy spreadsheet has changed.

In this version, you will find improvements to the spreadsheet making it easier to use and improving the display of the statement of strategy.

If you have already started entering information into the previous version of the spreadsheet, you do not need to switch. Both spreadsheets request the same information and will be accepted.

Breaking changes

Amend your automated processes

If are using automated processes and you decide to move over to using this spreadsheet, update the process to reflect amendments to existing drop-down lists. Update the values to the following questions to those shown below:

SH 14.0

Yes, the scheme meets the 'Bespoke low-risk scheme' requirements

No, the scheme does not meet the 'Bespoke low-risk scheme' requirements

FIS 6.0

Yes, all active members belong both to a section that provides cash balance benefits and a section which is a collective money purchase scheme

No, not all active members belong both to a section that provides cash balance benefits and a section which is a collective money purchase scheme

FIS 22.0

Yes, there are significant past decisions relevant to the funding and investment strategy

No, there are not significant past decisions relevant to the funding and investment strategy

SAV 2.0

Yes, the valuation includes cash balance liabilities

No, the valuation does not include any cash balance liabilities

CSI 18.0

Yes, the scheme relies on contingent assets to take funding and investment risk above what the employer can support

No, the scheme does not rely on contingent assets to take funding and investment risk above what the employer can support

CSI 27.0

Yes, the recovery plan is longer than the reliability period or more than 3 years

No, the recovery plan is not longer than the reliability period or more than 3 years

SBC 1.0

Yes, the scheme benefit cash flows are provided

No, the scheme benefit cash flows are not provided

Improved features

Amendments to the 'Scheme assumptions over the next 40 years' worksheet

Tab: 40-year assumptions

Location: Column C – Underlying yield curve: forward discount rates over the next 40 years (%)’

You can now input a broader range of discount rate and assumption values, from -25% to 25%.

Bug fixes

Validation and error handling

You can review errors more consistently following improvements to the error messages:

  • There is additional logic to ensure you will see error messages when information is required but missing or present but not required.
  • Error messages are consistent across the spreadsheet.
  • Question IDs are included in relevant error messages. This means that, if information is required or is not required due to information you have entered for previous questions, you can find and amend the answers to those questions if needed.

Validation to ensure an organisation’s Companies House number, Charity number or address is entered

Tabs: Covenant summary information, Employer CF and liquid assets and Guarantees

For non-statutory employers, cash flow entities or guarantees, you are required to supply one of the following:

  • Companies House number
  • Charity number
  • Organisation's name and address

We have added validation to ensure one of the above is captured.

Validation of Companies House numbers

Tabs: Covenant summary information, Employer CF and liquid assets and Guarantees

You can now enter Companies House numbers in all valid formats.

Validation of dates

Dates are now stored as dates and not as date and time.

‘Statement of strategy’ worksheet

Tab: Statement of strategy

We have fixed some punctuation and layout issues on the statement produced from the statement of strategy worksheet, meaning that you will see improved consistency and layout if you use this new version.