Guidance and regulation

If you are a member, or are the beneficiary of a deceased member of a public service pension scheme, check if you are affected by the public service pensions remedy (McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

As a result of the public service pensions remedy (known as McCloud), members may have changes to the amount of, or a new unauthorised payment.

• From: HM Revenue & Customs
• Updated: 5 October 2023

How to compensate members who make a claim in relation to annual allowance, lifetime allowance and unauthorised payments charges where they are affected by the public service pensions remedy.

• From: HM Revenue & Customs
• Updated: 5 October 2023

Find out how to treat member’s voluntary pension contributions following the public service pensions remedy (also known as McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

If you’re a pension scheme administrator of a public service pension scheme, check how the public service pensions remedy (also known as McCloud) could affect you.

• From: HM Revenue & Customs
• Updated: 5 October 2023

Find out about lifetime allowance charges following the public service pensions remedy (known as McCloud), including how to request a refund and report new charges.

• From: HM Revenue & Customs
• Updated: 5 October 2023

If you’re a member or a beneficiary of a member of a local government pension scheme, check how the public service pensions remedy (known as McCloud) could affect you.

• From: HM Revenue & Customs
• Updated: 5 October 2023

How pension contributions are treated for members who have been rolled back from the Chapter 1 new scheme to the legacy scheme, and member’s choice of benefits in Chapter 1 and 2 schemes following the public service pensions…

• From: HM Revenue & Customs
• Updated: 5 October 2023

If you're a pension scheme administrator of a local government public service pension scheme, check how the public service pensions remedy (also known as McCloud) could affect you.  

• From: HM Revenue & Customs
• Updated: 5 October 2023

How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

How to discharge your liability to a lifetime allowance charge, including new charges following the public service pensions remedy (McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

How benefits, charges and payments for pensions of Chapter 3 (local government) members are affected by the public service pensions remedy (also known as McCloud).

• From: HM Revenue & Customs
• Updated: 5 October 2023

If you’re a pension scheme administrator of a judicial public service pension scheme check how the public service pensions remedy (also known as McCloud) could affect you.

• From: HM Revenue & Customs
• Updated: 5 October 2023