Calculate your public service pension adjustment
Use this service to correct your tax position if you have been affected by the public service pensions remedy (also known as McCloud).
Use this service to:
- 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
Before you start
Before you start you can check if you are affected by the public service pensions remedy, and if you need to use this calculator.
To use this service you will need your:
- pension savings statement, including any revised statements you have been sent
- Self Assessment tax returns, if you filed them, including details of any annual allowance or lifetime allowance charges
- 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 and 5 April 2022 (the remedy period) and the tax year 2022 to 2023.
After you have applied
If you are due a repayment of tax charges, HMRC will review the information provided and pass it on to your public service pension scheme. Your pension scheme will:
- repay any overpaid tax charges you paid from 6 April 2015 to 5 April 2019
- increase your pension benefits to cover the amount of repayment due for overpaid tax charges they paid on your behalf
If you have extra tax charges to pay, you will receive a notice for this by post. If you are due a refund for tax charges, HMRC will pay this to you using the bank details you provide.
Calculate your tax position
Use this service to check if there are any changes in your tax position. After you’ve checked, if there are any changes you need to tell HMRC, you can either:
- sign in with your Government Gateway user ID and password to tell HMRC about any changes (if you do not have one, you can create a Government Gateway user ID)
- contact HMRC to find out other ways to tell us about changes
You will complete this online and you cannot save your progress.
Before you start, you can to be able to use this service.
Online services may be slow during busy times. Check if there are any problems with this service.
Last updated 11 October 2023 + show all updates
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The information to check what you need before you use the service has been updated.
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First published.