Calculate your public service pension adjustment

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 complete your calculation, you will need documents and information to hand.

It is important to read the detailed guidance on what you will need and the questions you will be asked (ODT, 27.3 KB).

To use this service you will also 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 (find out about allowances and reliefs within the remedy tax years for the service)
• 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. 

Make a submission on behalf of someone else

You can use this service to make a submission on behalf of someone else, but only if you are legally authorised and registered to do so with HMRC. This includes if:

• you have power of attorney
• you are a deputy
• you are a legal personal representative for someone who cannot make the submission themselves

This service is not available to agents submitting on behalf of pension scheme members.

You’ll need to confirm your details and provide the required information for the pension scheme member, when submitting the form on their behalf.

Once the information has been provided and the service confirms an adjustment is applicable, you will then need to sign in to use this service. If you do not already have sign in details, you can create them.

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

  sign this online by signing in withto youruse Governmentthis Gatewayservice user ID and password (if you do not already have one,sign youin can createdetails, ayou Governmentcan Gatewaycreate user IDthem) — you will have 9 months to save and return to your progress, but you must submit this before the statutory deadlines for submitting any tax changes to HMRC

• contact HMRC to find out other ways to tell us about changes

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.