Tax charge debits factors and guidance for the 2015 police pension scheme.
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This document is provided by the Government Actuary’s Department.
The tax charges covered by this guidance are in relation to the annual allowance and the lifetime allowance.
This guidance covers the calculation formulae and factors to use to determine the debit to apply to a member’s pension once it has been determined that a tax charge will be paid from the 2015 scheme.
The guidance must be read in conjunction with the addendum, which contains updated factors for use from 16 March 2016.
Please follow legislation, HMRC guidance and any additional guidance issued by the Home Office when determining the amount of any tax charge that will be paid from the 2015 scheme.