Addendum to EPN 11/2012 B - Tax changes and Pensions

Date published: 03 December 2019

The purpose of this addendum is to:
• provide further information to employers and staff on changes to the Annual Allowance and tax regime for pensions in relation to Ill Health Retirement;
• ensure employers use the most up to date Occupational Health Service (OHS) forms and ensure details of employees State Pension age is provided when referring cases to OHS;
• inform employers that the MR1 form has been revised to facilitate the additional assessment required to establish if Her Majesty's Revenue and Customs (HMRC) severe ill health criteria is satisfied A copy of the revised MR1 form is attached at Annex A;
• ensure employers include the insert at Annex B to any letter to an individual notifying them of OHS referral and on the OHS decision to medically retire them; and
• ensure all members of staff are informed of the changes by issuing the Employee Pension Notice attached at Annex C.

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