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If a member has a retrospective increase in pensionable pay, then the increase should be shown in the year the pay was due and should not be recorded in the year the pay was received.
 
Please note, the contributions that are collected from the arrears should also be shown in the year that they were due and not the year they were collected.
 
To make an amendment to the pensionable pay / contributions already submitted an SD55E Amending Contributions and Pay must be completed.