Guidance
Public service pensions remedy newsletter — August 2023
This newsletter published by HMRC in August 2023 is to update stakeholders on the latest news about the public service pensions remedy.
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This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news on the public service pensions remedy. This newsletter has articles on:
- The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No.2) Regulations 2023
- reporting of annual allowance (AA) tax charge for 2022 to 2023
- scheme pays extended to fully retired members
- scheme administrator applications for repayment of overpaid tax
- lifetime allowance (LTA) excess lump sum that is no longer a lifetime allowance excess lump sum due to the remedy
- benefits from member voluntary contributions (MVCs) in payment before the remedy comes into force
- changes consequential to Finance (No2) Act 2023
Published 18 August 2023