Pension tax films: annual allowance, Scheme Pays and McCloud
Short films for people in a UK public service pension. Each film has its own page and a full transcript.
The annual allowance, explained
1 min 30 s · Official sources checked 30 September 2026
How the annual allowance measures the growth in a public service pension, the £60,000 standard allowance, why a pay rise can push you over, carry forward, the taper, and reporting a charge through Self Assessment.
No statement doesn't mean no bill
51 s · Official sources checked 30 September 2026
When a pension scheme has to send a pension savings statement, why you can owe an annual allowance charge without one, and what to do if your figures haven't arrived.
Scheme Pays: pay now, or from your pension?
1 min 29 s · Official sources checked 30 September 2026
How Scheme Pays works, when your scheme must pay, what it costs, the election deadlines including the McCloud remedy deadline, and why you still report the charge on your Self Assessment return.
The McCloud remedy, explained
2 min 46 s · Official sources checked 30 September 2026
Who the McCloud remedy may affect, the 2018 Court of Appeal ruling, the remedy period, the three tests for being in scope, the choice of old or new scheme benefits, correcting annual allowance tax, and how each public service scheme handles it.
McCloud and the NHS Pension Scheme
39 s · Official sources checked 30 September 2026
Who the McCloud remedy may affect in the NHS Pension Scheme, the choice between 1995 or 2008 Section and 2015 Scheme benefits, and the time allowed to choose in England and Wales.
McCloud and the Teachers' Pension Scheme
31 s · Official sources checked 30 September 2026
Who the McCloud remedy may affect in the Teachers' Pension Scheme, the choice between final salary and career average benefits, and when you make it.
McCloud and the Civil Service Pension Scheme
35 s · Official sources checked 30 September 2026
Who the McCloud remedy may affect in the Civil Service Pension Scheme, the choice between classic, classic plus, premium or nuvos and alpha, and the immediate choice for people who retired before October 2023.
McCloud and the Armed Forces Pension Scheme
35 s · Official sources checked 30 September 2026
Who the McCloud remedy may affect in the Armed Forces Pension Scheme, the six legacy schemes alongside AFPS 15, and the time allowed to choose.
McCloud and police pension schemes
36 s · Official sources checked 30 September 2026
Who the McCloud remedy may affect in the police pension schemes, the choice between 1987 or 2006 and 2015 scheme benefits, and what happens to contributions.
McCloud and firefighters' pension schemes
35 s · Official sources checked 30 September 2026
Who the McCloud remedy may affect in the firefighters' pension schemes, the choice between 1992 or 2006 and 2015 scheme benefits, and the separate Matthews exercise.
McCloud and judicial pensions
32 s · Official sources checked 30 September 2026
Who the McCloud remedy may affect among judges, and the one-off options exercise with three months to choose.
McCloud and the Local Government Pension Scheme
36 s · Official sources checked 30 September 2026
Who the McCloud remedy may affect in the LGPS in England and Wales, and why there is no choice to make: the final salary underpin is extended automatically.
Remedy for public-sector pension members
1 min 25 s · Illustrative figures
An 85-second overview of Remedy: the free check, bringing your papers together, the specialist-checked working and an action plan with your options side by side.
Remedy for accountants and IFAs
1 min 32 s · Illustrative figures
A 92-second overview of Remedy for practices: client intake and consent, the worklist and chasing, prepared annual allowance workings, and the papers you review and sign off.