Latest news & announcements

HMRC Member Tax Adjustment Calculator

Has your Lifetime Allowance or Annual Allowance tax position changed as a result of remedy?

If it has you will need to use the HMRC Member Tax Adjustment Calculator which is available on the gov.uk website (see links below under related information).

Also published below are two factsheets to help members understand Unauthorised Payments and Annual Allowance and the impact remedy may have on them. 

What is Remedy?

In 2015, new laws introduced a new scheme for firefighters - the Firefighters' Pension Scheme 2015 (FPS 2015). These laws included protections which meant that some members of the existing schemes (FPS 1992 and FPS 2006) didn't join FPS 2015 either straight away or at all, depending on their age. Following a legal challenge known as Sargeant, the courts determined that the protections provided to members were age discriminatory.

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