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Welcome to our 'Pension savings' information hub.

Here you'll find all the information and resources you need to help you understand what to do if your pension savings in the EAPF have exceeded the standard annual allowance (AA) of £60,000.

In most cases, there won’t be a need for you to take any action. However, sometimes there are other factors involved that could mean you may have to pay a tax charge. As neither Capita nor the EAPF are able to give you financial advice, we’ve provided lots of helpful information.

Pension savings webinar video

We want our members to feel clear about what their pension savings statement (PSS) is, and the actions they need to take after receiving it.  For this reason, we’ve made a video talking through what the statement means and some key things you need to know to help you understand it when it arrives.

In this video we'll also explain how to use the HMRC calculator, so when it prompts you to pause, you'll also be able to understand how to use the calculator by clicking on 'How to use the HMRC calculator' video below.

Watch our latest 'Pension savings statement' video.

Watch our 'How to use the HMRC calculator' video.

Useful resources

Here we've provided our useful pensions savings resources and factsheets. Whether you need to understand your pension savings statement, understand tax allowances or even see how to apply for the Scheme Pays option, our resources can help you.

Download our Pension Savings Statement Explained factsheet

Read our Annual allowance – Scheme pays questions and answers factsheet

Read our Tax controls on pension savings factsheet

HMRC annual allowance calculator

To calculate how much unused carry forward you have and how this might affect your excess pension savings, you need to use the 'HMRC annual allowance calculator'.

Visit the HMRC website to use the annual allowance calculator.

Watch our video on how to use the HMRC calculator.

Scheme Pays Forms

If you’d like to go down the ‘Scheme Pays’ route, please note that there are 2 steps to take:

1. Request an estimate for ‘Scheme Pays’

The Government recognises that people may not have the spare cash to pay the Annual Allowance Tax Charge (AATC). Therefore, if the AATC relates to your pension savings in the EAPF, you can ask us to meet some or all of the charge on your behalf in return for a permanent reduction to your annual pension. This option is called ‘Scheme Pays’.

If you have an AATC to pay and would like to know how your pension would be affected if the EAPF paid the charge on your behalf, please download the Scheme Pays Request form. Your completed ‘Scheme Pays request’ form should be emailed to info@eapf.org.uk

For more information about Scheme Pays, read our Scheme Pays Q&A factsheet.

Download the Scheme Pays request form.

2. Make an election for ‘Scheme Pays’

Once you’ve received an estimate for ‘Scheme Pays’ and you’d like to go ahead with this option, please download, complete and return the Scheme Pays election form, below. Please note that, by returning a completed Scheme Pays election form, you’re authorising the EAPF to pay some or all of your AATC on your behalf, in return for a reduction in your retirement pension. Your completed ‘Scheme Pays election’ form should be emailed to info@eapf.org.uk

Download the Scheme Pays election form.

The ‘Scheme Pays election’ form should only be used if you’ve already received an estimate for Scheme Pays in respect of your AATC (see step 1); for reference, an estimate for Scheme Pays can be made by completing a ‘Scheme Pays request form’ and emailing this to info@eapf.org.uk

Our forms are in PDF format which means that you don’t need to print the form to complete it. They can be filled in and signed easily on your computer or other device and then returned via email.

Download our PDF editing guide to see how to do this.

Annual allowance scheme pays

How much will you pay image
If you exceed the annual allowance, you can ask the Fund to pay some or all of your annual allowance tax charge.
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