Pension Savings Statements
The SPPA is required under HMRC legislation to provide Pension Savings Statements (PSS) to members by 6 October 2026 who either;
- Breach the AA limit in a single scheme; or
- Request an On Demand PSS before 6 July 2026
Members who hold a current self-employed GP post will only receive a 2024/2025 PSS.
The SPPA will issue an On Demand PSS to members who have previously received a RPSS. New requests received after 6 July 2026 will be issued to members within three months of the request.
You will receive an email advising when your PSS is available to view on our new online member portal, called Engage. If we do not hold an email address for you, a letter will be issued by post explaining the registration process.
Querying your PSS
If there is reason to believe that a statement may be incorrect, please proceed with the necessary actions outlined on the statement to avoid missing any HMRC deadlines. Where necessary, amended statements can be issued and any previously submitted information can be corrected within the relevant legislative timescales.
The SPPA relies on accurate and up-to-date information provided by employers. If it is believed that any of the data used in the statement is missing or incorrect (for example, missing pensionable earnings), the member will need to contact the relevant employer(s) and request that revised information is submitted via the SPPA’s Employer Data Management (EDM) system.
Members should only contact the SPPA to query their statement once the relevant employer has confirmed that updated information has been submitted to the SPPA. Enquiries should be sent to SPPA-AAEnquiries@gov.scot so that the statement can be reviewed.
The Impact of Remedy
Legislative deadlines for Annual Allowance Pension Savings Statements have recently changed due to the McCloud/Sargeant Ruling and steps required to deliver the 2015 Remedy.
The following groups of members are not eligible for the 2015 Remedy:
- CARE Only members (who joined the 2015 scheme from 1 April 2015 who were not a member of any other public sector pension before this date.)
- Members who joined a public service pension scheme after the 31 March 2012
- Members who incurred a disqualifying break in service.
Protected members (those who remained in a legacy scheme from 1 April 2015 to 31 March 2022.) are eligible for the 2015 Remedy however won’t require a Remediable Pension Savings Statement.
If you fall into one of these categories, please continue to read this section. If you do not fall into one of these categories, please refer to this section.
On Demand Requests
If you are not eligible for the 2015 Remedy, any new requests for a Pension Savings Statement received will be issued within three months of receipt.
Please note the SPPA is unable to produce Pension Savings Statements until we hold up to date and correct information from employers. If we need to contact employers, we will issue a statement within three months from receipt of all relevant information. We will let you know if we need to contact your employer for additional information.
General Practitioners Pension Savings Statements are issued a year later once certified earnings are received from Practitioner Services Division.
How to identify if you've incurred a tax charge
Use the information provided on your Pension Savings Statement to establish your Annual Allowance tax position with HMRC.
You can use HMRC's calculator and enter the pension input amounts from your Pension Savings Statements. This will show whether you have a tax charge as well as any unused allowance from the previous three years. If you have benefits in more than one scheme, such as an SPPA final salary scheme and career average CARE scheme, or other private pensions, then the sum of all your pension input amounts should be considered and tested against the Annual Allowance. You can read detailed guidance on how to complete the HMRC calculator using the information provided in your PSS on our website here: www.pensions.gov.scot/pensions-taxation/annual-allowance
Once you have used the calculator you will know the ‘amount on which tax is due’. The AA tax charge you will need to pay is dependent on your marginal tax rate. To calculate this, you should work out the rate of tax that would be charged if your excess pension savings were added to your taxable income. Further guidance about how to do this, and examples of the marginal tax rate can be found on the HMRC website: Calculate your public service pension adjustment - GOV.UK (www.gov.uk)