In 2015, most public sector workers were moved into reformed career average pension schemes. However, these changes did not affect the pensions of some members who were close to retirement. A Court of Appeal judgement found that this amounted to age discrimination against younger members of the pension scheme. The McCloud remedy is part of the government's action to rectify the position for younger members of the pension scheme.  

Due to the remedy, younger members who had an amount tested against the annual allowance or the lifetime allowance between 2015/16 and 2022/23 may find that amount needs to be changed. HMRC has provided an online service for members to calculate their public service pension adjustment and to make a claim.  

Although agents can use the digital service on behalf of a client (the member) to calculate compensation and adjustments to filed tax returns, they cannot submit a digital claim on behalf of a client. However, HMRC has published guidance which confirms that agents may email the submission directly to HMRC at publicservicepensionremedy@hmrc.gov.uk. The guidance sets out the steps to follow and explains what will happen once HMRC receives the submission. 

In July 2024, HMRC announced that the member can use the digital service to make a scheme pays request. It is not possible for an agent to do this on a client’s behalf using the process set out above. However, ICAEW understands that HMRC will ask the member how they want to manage any tax liability in the outcome letter sent on receipt of the submission.  

For further information, see HMRC’s collection of guidance on the public service pension remedy.