An RPSS is an Annual Allowance statement.
This is sent to members affected by the Public Service Pensions Remedy to help you check your Annual Allowance position following the rollback of your remedy period pensionable service into the 1995/2008 scheme.
You’ll receive an RPSS if you went over your Annual Allowance limit during the remedy period or you’re over the standard Annual Allowance limit in the tax year 2022/23.
As the largest of all the Public Sector Pension Schemes, the complexity and scale of this challenge has meant it is taking us longer than we planned to get an RPSS to everyone who needs one. We sincerely apologise for this delay. We're working hard to deliver these as an urgent priority.
We’re working closely with our suppliers to be able to share more precise timings for when members can expect to receive their RPSS and when we expect to be able to offer an on-demand request service. We’ll update our website with RPSS timings as soon as we can.
Members who will not receive an RPSS
You’ll not receive an RPSS if:
- you had full protection from transitioning to the 2015 Scheme
- you were not an active member on 1 April 2012
- you’ve applied to purchase missing membership or additional voluntary contributions (AVC) due to making a contingent decision
If you retired before 1 October 2023, you’ll not receive an RPSS until after you’ve been contacted to choose which benefits you want for the remedy period.
The government has designed the remedy so you only get an RPSS if you need one, depending on the benefits you choose when we contact you to make your choice.
What’s included on an RPSS
The RPSS will show a total of 13 years for:
- the relevant 2022/23 year
- the 7 remedy years from 1 April 2015 to 31 March 2022
- the previous 5 years for carry forward
The 2015/16 year will have 2 amounts because the input period has changed from the scheme year to the tax year.
More information for the 2015/16 transitional rules is available on our website.
If you were not an active member for the whole tax year you may have some missing years.
You may have some growth in the 2015 Scheme for the 2021/22 year. All members transitioned to the 2015 Scheme on 1 April 2022 but Annual Allowance is based on the tax year. This changed from 5 April 2022 so you may have up to 5 days in the 2015 Scheme for this tax year.
Calculating your RPSS
The calculation used is the same as the regular Annual Allowance calculation.
We cannot give a breakdown of the calculation for your statement.
Your statement is calculated on information provided by your Employing Authority (EA).
You can view the details we hold for you on My NHS Pension.
If you think your statement is incorrect, contact your EA to check the annual update they’ve sent is correct.
Changes to your Annual Allowance growth
Your growth may change if we’ve received updated pay or service details from your EA from when your previous Annual Allowance statement was produced.
If you have Mental Health Officer (MHO) status, your growth may change when it's rolled back due to doubled years increasing your reckonable service.
Some of your growth figures may be the same as previous Annual Allowance statements you received if you did not transition to the 2015 Scheme on 1 April 2015. Those benefits were already calculated to be in the 1995 or 2008 Sections of the Scheme.
If you had a Pensions Annual Allowance Charge Compensation Scheme (PAACCS) for 2019/20, any changes:
- will be paid to you if your charge increases
- must be repaid if your charge decreases
Reporting changes to your Annual Allowance
If your growth has changed, use the calculate your public service pension adjustment calculator on the HM Revenue and Customs (HMRC) website.
This will show if you have any Annual Allowance charge to pay and any changes due.
If you’re logged into your Government Gateway account when you use the calculator, this will report any changes to HMRC. This includes amending any Annual Allowance charges you’ve already paid.
HMRC will tell us of any changes to your existing Scheme Pays.
If you’re not logged into your Government Gateway account when you use the calculator, you must submit any changes separately.
HMRC have a deadline of 31 January 2025 for:
- submitting your Self Assessment
- reporting Annual Allowance growth for 2022/23
- remedy affected members to report changes in Annual Allowance
If you've not received a RPSS yet, you’ll have 3 months from the date you receive it, even if this takes you beyond the 31 January deadline.
Scheme Pays
The Scheme Pays amounts displayed on your RPSS are the current active and accepted charges for each year.
These have been taken from your record to reflect the current Scheme Pays in place following any elections we’ve received and processed.
HMRC only need your Scheme Pays elections from year 2014/2015. Any earlier Scheme Pays will not show on your RPSS.
Email schemepaysadmin@nhsbsa.nhs.uk if you think:
- your figures are incorrect
- a charge is missing
- there’s a figure showing for a year you did not elect Scheme Pays for
You must check your acceptance letter for the relevant year before emailing to make sure your election was not restricted.