HMRC has formally authorised the online submission of information which sets out how an individual’s tax position has changed as a result of the public service pension schemes remedy.
Directions issued by HMRC formally approve the use of HMRC’s online Calculate Your Public Service Pension Adjustment service for the provision of the ‘specified information’ which individual pension scheme members affected by the remedy need to send to HMRC. That information is expected to be given to individuals by their scheme administrator.
The ‘specific information’ requirements are set out in reg 31 of, and the table in the schedule to, the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No 2) Regulations, SI 2023/912.
The directions are issued under the power in reg 3 of the Income and Corporation Taxes (Electronic Communications) Regulations, SI 2003/282, which allows HMRC to use electronic communications in certain circumstances. That power was extended to the provision of information for the purposes of pensions rectification by SI 2023/912, reg 43.
HMRC has also published a range of guidance for members, agents and administrators on the public service pensions remedy.
HMRC has formally authorised the online submission of information which sets out how an individual’s tax position has changed as a result of the public service pension schemes remedy.
Directions issued by HMRC formally approve the use of HMRC’s online Calculate Your Public Service Pension Adjustment service for the provision of the ‘specified information’ which individual pension scheme members affected by the remedy need to send to HMRC. That information is expected to be given to individuals by their scheme administrator.
The ‘specific information’ requirements are set out in reg 31 of, and the table in the schedule to, the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No 2) Regulations, SI 2023/912.
The directions are issued under the power in reg 3 of the Income and Corporation Taxes (Electronic Communications) Regulations, SI 2003/282, which allows HMRC to use electronic communications in certain circumstances. That power was extended to the provision of information for the purposes of pensions rectification by SI 2023/912, reg 43.
HMRC has also published a range of guidance for members, agents and administrators on the public service pensions remedy.
