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

Date published: 03 December 2019

The purpose of this addendum to EPN 11/2012-A 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) referral forms and ensure details of employees State Pension age is provided when referring cases to the OHS;
  • inform employers that the MR1 form has been revised to facilitate the additional assessment required to establish if the 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;
  • inform employers that the Employee Pension Notice attached at Annex C will be added to the HRConnect Portal to provide an update for staff;
  • advise employers that Civil Service Pensions will arrange for staff covered by the ITAssist and DOI networks to receive the Employee Pension Notice; and
  • ensure all members of staff who do not have access to HRConnect, IT Assist or the DOI networks are informed of the changes.
Back to top