National Update

FRSA National Update

13 October 2023

HMRC Member Tax Calculator

HMRC has developed a calculator designed for Scheme members to correct their tax position if they have been affected by the age discrimination remedy.

The calculator will:

  • work out any repayments that are due for a lifetime allowance or annual allowance charge an individual has previously paid.
  • work out new, reduced or extra lifetime allowance or annual allowance charges that an individual may have to pay.
  • submit information for HMRC to review.  

Once an individual has submitted this information, HMRC will then contact the appropriate Fire and Rescue Authority (FRA) through their single point of contact (SPOC) who has registered for the Secure Exchange Data Service (SEDS) through the SEDS.  

The FRA will then need to:  

  • repay any overpaid tax charges the individual paid from 6 April 2015 to 5 April 2019.
  • increase the individuals pension benefits to cover the amount of repayment due for overpaid tax charges they paid on your behalf.  

If an individual has extra tax charges to pay, a notice will be sent to the individual by post. If they are due a refund for tax charges, HMRC will pay this to the individual using the bank details they provide. If the FRA paid the tax charges through scheme pays, the refund will be made to the FRA.  

HMRC’s McCloud guidance and digital service are now live.

Please see links to the different products below:  

The Scheme Advisory Board (England) have set up a page titled ‘Age Discrimination Remedy – HMRC Member Tax Calculator’ on the FPS regulations and guidance website to house this information, so that we can update any links should they change.  

Tristan Ashby
Chief Executive Officer

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