Use this service to check if you have anything to report to HMRC. This service will help you to:

• work out any refunds you are due for a Lifetime Allowance or annual allowance charge you have previously paid
• work out new, reduced or extra Lifetime Allowance or annual allowance charges that you may have to pay
• submit information for HMRC to review

Before you start

To use this service you will need:

• your ‘Remedy’ or ‘Remediable’ Pension Savings Statements (RPSS), including any revised statements you have been sent
• details of your total taxable income, adjusted income and threshold income — if you do not know these, you will be asked to give the information needed to calculate them
• details of your personal allowance from the tax year 2015 to 2016 to the tax year 2022 to 2023 — you will need to get this from your P60s or personal tax account if you do not know them
• Self Assessment tax returns, if you filed them, including details of any annual allowance or Lifetime Allowance charges
• retirement statement or a benefit crystallisation event statement, if applicable

You will also need details of any public service pension schemes you were a member of between 6 April 2015 and 5 April 2022 (the remedy period) and the tax year 2022 to 2023. 

Calculate your tax position

You can watch a video explaining how to calculate your public service pension adjustment.

How to calculate your public service pension adjustment.

If the calculation results show there are no changes to your annual allowance tax position and you do not need to submit any changes to your Lifetime Allowance tax position, you will not be able to submit anything to HMRC.

If the calculation results show there are changes you need to tell HMRC you can either:

• complete this online by signing in with your Government Gateway user ID and password (if you do not have one, you can create a Government Gateway user ID) — you will be able to save your progress to return to it later and you will have 9 months from when you last saved your progress to make a submission
• contact HMRC to find out other ways to tell us about changes

Before you start, you can find information on what you will need and guidance on the questions you will be asked (ODT, 26.2 KB).

Start now

Online services may be slow during busy times. Check if there are any problems with this service.

After you have applied

If your tax charges have decreased, you may be due compensation from your pension scheme for the tax years 2015 to 2016 through to 2018 to 2019. HMRC will review the information provided and pass it on to your public service pension scheme. After your pension scheme has considered and agreed these values, they may:

• pay you compensation for your overpaid tax charges
• increase your pension benefits to cover the amount of overpaid tax charges they paid on your behalf

If you are due a refund of tax charges for the tax years 2019 to 2020 through to 2022 to 2023, HMRC will review the information given. If you paid the tax directly to HMRC, we will pay this to you using the bank details you provide.

If your scheme paid the tax charges on your behalf, HMRC will send the details onto your pension scheme for them to increase your pension benefits to cover the amount of refund due for overpaid tax charges they paid on your behalf.

If you have extra tax charges to pay for the tax years 2019 to 2020 through to 2022 to 2023 and you choose to pay these yourself, you will receive a notice for this by post.

Before you start, you can find information on what you will need and guidance on the questions you will be asked (ODT, 31.3 KB).

Start now

Online services may be slow during busy times. Check if there are any problems with this service.