Many of you that had been transferred into the 2015 NHS Pension Scheme are aware of the 2015 Remedy also known as the McCloud remedy whereby you will be returned to the 1995 or 2008 scheme (if you had opted in the past to join the 2008 scheme) up to 31 March 2022 after which future pensionable service for all will be in the 2015 scheme.
The Scottish Public Pension Agency (SPPA) has dedicated webpages detailing the background of who is affected and what course action will be undertaken. By 1 October 2023 they anticipate to have implemented all the necessary changes. Click here to view the site.
This will be a Herculean task and hopefully free of errors or omissions.
To safeguard against any errors or omissions we would suggest the Annual Benefit Statement that is available each year and for previous years are accessed, downloaded and saved.
These statements might be removed/revised from March 2022 onwards, if not earlier.
New Annual Benefit Statements will be prepared and by retaining old copies it at least allows you to check they have the correct pensionable service history, added years (where applicable) and pensionable salary at the end of each year of service.
If you have suffered an Annual Allowance tax charge the new Annual Benefit Statements allow one to check or at least estimate any revised growth and whether a refund of tax is due.