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Lump sum allowances from 6 April 2024
New HMRC lump sum allowances from 6 April 2024
As part of their Spring Budget 2023, the government announced the removal of the lifetime allowance charge from 6 April 2023 and lifetime allowance from 6 April 2024.
The Finance Act 2024 amended the…
Our core priorities
To achieve our environment goals, we prioritise these core areas.
For each area, we have a series of targets to achieve by 2025 and how we will know these have been met.
Our people…
New guidance to be shared with members who may hold or have held enhanced or fixed protection from lifetime allowance charges
Following new HMRC guidance for public service scheme members with enhanced or fixed protection which was issued on 28 February 2022, we have made some amends to our lifetime allowance webpage.
The guidance relates to members who will be affected…
Understanding the effect of the McCloud remedy period rollback on annual allowance - information for employers
Members affected by the changes to public service pension schemes, sometimes known as ‘McCloud’ or the Public Service Pension Schemes’ Remedy, will be asked if they would like to receive legacy scheme or reform scheme pension benefits for their…
Understanding the effect of the McCloud remedy period rollback on annual allowance
If you're affected by the changes to public service pension schemes, sometimes known as ‘McCloud’ or the Public Service Pension Remedy, you will be asked if you would like to receive legacy scheme or reform scheme pension benefits for your…
HM Treasury release public service pension schemes consultation (McCloud)
HM Treasury has released their consultation document following the Court of Appeal judgment in December 2018 sometimes referred to as ‘McCloud’. The consultation sets out a number of options from the government following the judgement.
If you are a…
Public Service Pensions Remedy (McCloud) - Contingent decision
Members will soon be able to apply to reinstate remedy period service if they opted out of the NHS Pension Scheme because of the discrimination identified in the McCloud judgement.
Members will be able to use a calculator to estimate the cost of…
Department of Health and Social Care launches consultation on proposed Scheme regulation changes for second stage of McCloud Remedy
The Department of Health and Social Care (DHSC) has announced a consultation on proposed changes to the NHS Pension Scheme regulations, which are required to implement the second part of the McCloud remedy.
In 2015 the government made changes to…
Our response to coronavirus (COVID-19)
We're working on a variety of projects and tools to support health and care as part of the government response to coronavirus (COVID-19).
Death Benefits payable
The death benefits that are payable are based on a percentage of the deceased’s pensionable pay. The percentages are shown in the table below.
Dependants
Amount of average pay to be provided following death…