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 website.

The service will:
• work out any repayments you are due for a lifetime allowance or annual allowance charge you have previously paid.
• work out new, reduced or extra lifetime allowance or annual allowance charges that you may have to pay.
• submit information for HMRC to review.

To use this service you will need your:
• pension savings statement (PSS), including any revised statements you have been sent.
• Self Assessment tax returns if you filed them.
• P60s and records of income dating back to the tax year 2015 to 2016.
• retirement statement or a benefit crystallisation event statement, if applicable.

You will also need details of any public service pension schemes you were a member of between 6 April 2015 to 5 April 2022 (the remedy period) and the tax year 2022 to 2023.

If you do not have this information, you should be able to obtain this from either your pension administrator (PSS, retirement statement) or Fire Authority (P60).


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