We have a received a request under the Freedom of Information Act 2000 for the following:
Documentation or guidance passed to police force Pension Adminstrators regarding police officers losing protected pension age if retiring and then being re-employed and date such guidance was issued. Was that guidance agreed in advance by the HMRC as being accurate? If so please supply documentary evidence of such agreement.
We released the following information on 27 April 2012.
Home Office Circular (HOC) 2 of 2010, which includes the 30+ PLUS guidance, was issued online on 22 February 2010. A draft version was sent to pension administrators on 5 February 2010, in advance of its publication. HOC 2 of 2010 was not agreed by HMRC. The structure of the 30+ PLUS scheme was agreed by the Police Negotiating Board.