Members requesting a statement
Since statements are only sent automatically if you exceed the annual allowance in a single scheme, you should request a statement if you think your pension input amount across any final salary pension as well as career average CARE pension combined might exceed your annual allowance.
SPPA is unable to produce Pension Savings Statements (PSS) until annual return information has been received from your employer. SPPA have a legislative requirement to issue PSS to members who have exceeded the Annual Allowance limit in a single registered scheme by 6 October as well as to members who have requested a PSS prior to 6 July. In all other cases SPPA has up to 3 months from the date of request provided we hold up to date and correct information from employers.
You can request a pension savings statement for annual allowance by emailing sppatax@gov.scot.
Third party requesting a statement
A third party with a mandate to act on a members behalf can request a pension savings statement for them.
No statements will be sent by SPPA to Financial Advisors or Accountants. Statements will be issued directly to members, and contain a note that these should be forwarded to any third party as required.
Individual requests
Individual requests can be sent via email to sppatax@gov.scot.
Bulk requests
We accept requests for Pension Savings Statements (PSS) from Financial Advisors and Accountants as a bulk request on the SPPA template only. The Bulk Request list must be accompanied by a mandate form.
Download our Bulk Request list
Please note: Multiple requests will not be accepted in any other format.
Additional Information
Financial Advisors and Accountants must complete the bulk mandate to confirm they have the authority from each member they are requesting a PSS for.
Any requests received before 6 July will have a PSS issued by 6 October. Any requests received after 6 July will have a PSS issued within 3 months of request.
All PSS will be issued directly to the member.
No Annual Allowance data or PSS will be sent by SPPA to Financial Advisors or Accountants.