Check if your client has been affected by the public service pensions remedy
How to calculate your client’s tax position if you are a tax agent acting on their behalf and they’ve been affected by the public service pensions remedy (known as McCloud).
You will need to have written authorisation to act on behalf of your client if they’ve been affected by the public service pensions remedy and they want you to report changes to the tax position of their:
- lifetime allowance charges
- annual allowance charges
- unauthorised payments charges
Before you start
To use the service, you will need information from your client about any annual allowance and lifetime allowance charges, including:
- pension savings statements, including any revised statements
- Self Assessment tax returns, if your client filed them
- P60s and records of income dating back to the tax year 2015 to 2016
- a retirement statement or benefit crystallisation event statement, if applicable
- details of any public service pension schemes your client was a member of between and including the tax years 2015 to 2016 and 2022 to 2023
- your client’s bank details (if they are due a refund)
You can to be able to use this service.
How to check your client’s tax position following the remedy
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Use the Calculate your public service pensions adjustment service to check your client’s tax position.
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Download or print the information at the end of the service.
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If you do not have a form to report any changes, request one by emailing publicservicepensionsremedy@hmrc.gov.uk with ‘Agent form’ in the subject line.
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Use the information from the service to complete the form.
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Send the information from the service with the completed form (and written authorisation from your client to act on their behalf) back to HMRC by emailing publicservicepensionsremedy@hmrc.gov.uk — to send the form back, you will need to agree to corresponding with HMRC by email.
If you need to report changes to your client’s tax position for unauthorised payments, you will need to write to HMRC by emailing publicservicepensionsremedy@hmrc.gov.uk with ‘unauthorised payments’ in the subject line.
After you’ve applied
If your client is due a repayment of tax charges, HMRC will review their information and pass it on to the public service pension scheme, along with your details. The pension scheme will:
- repay any overpaid tax charges your client paid from 6 April 2015 to 5 April 2019
- increase your client’s pension benefits to cover the amount of repayment due for overpaid tax charges the scheme paid on your client’s behalf
The pension scheme may contact you for any additional information they need.
If your client is due a refund, HMRC will pay this to them using the bank details provided. We will only accept your client’s bank details for this.
If your client has extra tax charges to pay, HMRC will issue a notice to your client and send a copy to you by post.
Last updated 17 November 2023 + show all updates
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Clarified in 'how to check your client's tax position following the remedy' that you need to also send written authorisation from your client to act on their behalf.
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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.