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:
- details of your total taxable income, adjusted income and threshold income — if you do not know these, you will be asked to give the information needed to calculate them
- pension savings statements, including any revised statements you have been sent
- details of your personal allowance from the tax year 2015 to 2016 to the tax year 2022 to 2023 — you will need to get this from your P60s or Personal Tax Account if you do not know them
- Self Assessment tax returns, if you filed them, including details of any annual allowance or lifetime allowance charges
- 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 for the tax years 2015 to 2016 through to 2018 to 2019, 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
- increase your pension benefits to cover the amount of repayment due for overpaid tax charges they paid on your behalf
If you are due a repayment of tax charges for the tax years 2019 to 2020 through to 2022 to 2023, HMRC will review the information given. If you paid the tax directly to HMRC, HMRC will pay this to you using the bank details you provide.
If your scheme paid the tax charges on your behalf, HMRC will send the details onto your pension scheme for them to 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 for the tax years 2019 to 2020 through to 2022 to 2023 and you choose to pay these yourself, you will receive a notice for this by post.
Calculate your tax position
Use this service to check if you have anything to report to HMRC. If there are any changes you need to tell HMRC you can either:
- complete this online by signing in with your Government Gateway user ID and password (if you do not have one, you can create a Government Gateway user ID) — you will be able to save your progress to return to it later and you will have 9 months from when you last saved your progress to make a submission
- contact HMRC to find out other ways to tell us about changes
Online services may be slow during busy times. Check if there are any problems with this service.
Updates to this page
Last updated 2 September 2024 + show all updates
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Guidance has been updated to tell members about the information they will need in order to use the service.
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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.