The Retirement Process APR 2010
Shropshire County Pension Fund
Welcome Along with this retirement booklet you will find: • A Pensions Increase Booklet • HMRC, Commutation and Bank Forms • The latest edition of inTouch, our retired members’ magazine The information contained in this booklet is provided to help guide you through the retirement process and explain how your benefits are calculated. However these notes are for guidance only and cannot be treated as a statement of law. This guide cannot cover every personal circumstance and does not cover rights that apply to a limited number of employees e.g. those whose total pension benefits exceed the Lifetime Allowance (£1.8 million in 2010/11), or those whose rights are subject to a Pension Sharing Order following divorce or dissolution of a civil partnership. We hope you find the information useful, however, if you have any queries please do not hesitate to contact Pension Services. Details of how to contact us can be found in the booklet. Please ensure that you quote your National Insurance number in any correspondence with us. You will be issued with a payroll number once you have retired. Please quote this in any correspondence after you have retired. This guide does not confer any contractual or statutory rights and is provided for information purposes only. If you or someone you know, would like this publication in large print, Braille, on audio tape, or translated to a different language, please get in touch with us.
Finally, we would like to wish you a long and happy retirement.
Contents 6
The Retirement Process Six steps
7
Completing Forms
7.1
Bank details and Certificates
7.2
Commutation Option Form
7.3
Recycling form
8
HMRC form
8.1
Lifetime Allowances
8.2
Completing the form
8.3
• Section A
8.4
• Section B
9.1
• Section c
9.2
• Section D
9.3
• Section E
9.4
Data Protection
10
Your Benefits
10.1
New-look scheme Introduced 1April 2008
10.2
Total Membership
11.1
Final Pay
11.2
Retiring early and drawing immediate benefits
12.1
Redundancy / Efficiency
12.2
Ill Health
12.3
Flexible Retirement
14
Benefits from additional contributions
14.1
Additional Voluntary Contributions (AVCs)
15.1
Added Years
15.2
Additional Regular Contributions (ARCs)
4
Shropshire County Pension Fund
Pension Increase
17
Frequently Asked Questions
18
How will my pension be paid?
18.1
What if I decide to live abroad?
18.2
When will I receive my first pension payment?
18.3
Will I pay tax on my pension?
18.4
What if I change my address or my bank details?
19.1
What if I was paying additional Voluntary contributions?
19.2
What if I get another job after I retire?
19.3
Where can I obtain financial advice from?
19.4
What if I have a cohabiting partner?
19.5
What benefits will be paid if I die after retiring on pension?
20.1
Your State Pension
21
Communications
21
In Touch
21.1
Retired Members Meeting
21.2
Annual Meeting
21.3
Your Pay Slip
22
Complaints Procedure
23
How to contact us
24
Useful Information and Organisations
25
State Pension // Tax Office // Prudential // Equitable Life // Pensions Credit // Citizens advice // Age Concern // Help the aged
Shropshire County Pension Fund
5
6
The Retirement Process A brief overview
Step
01
WE ARE NOTIFIED OF YOUR RETIREMENT DATE BY YOUR EMPLOYER
Step
02
PROVISIONAL CALCULATIONS ARE PROVIDED
Step
03
THE FOLLOWING FORMS SHOULD BE COMPLETED AND RETURNED AS SOON AS POSSIBLE:
Step
Decision on commutation
HMRC Form
Recycling Form
Bank details, together with any certificates that may be required
01
02
03
04
04
A FINAL CALCULATION OF BENEFITS IS PROVIDED Step Step
05
A RETIREMENT LETTER IS SENT CONFIRMING THE LUMP SUM PAYMENT HAS BEEN PAID INTO YOUR BANK ACCOUNT
6
06
FIRST PENSION PAYMENT WILL FOLLOW AT THE END OF THE MONTH
Pensions are paid on the 29th of each month, or the last banking day if this falls at a weekend or bank holiday.
Completing Forms Bank details and certificates
7
7.1
Please complete the bank details form as thoroughly as possible remembering to include your eight digit account number and your six digit sort code. Please also indicate on this form your marital status and include your birth certificate, your spouse’s birth certificate (if applicable) and your marriage or civil registration certificate (if applicable) or decree absolute if you are divorced. Original certificates only please. If we have already seen your certificates, we will indicate this on your form.
Commutation Option Form
7.2
You will notice from the letter accompanying this booklet that you have the option of giving up some of your pension to increase your lump sum. Subject to Her Majesty’s Revenue and Customs (HMRC) limits you can commute pension for lump sum at the ratio of 1 to 12. This means that for every £1 of pension you give up you will receive £12 of lump sum. The letter accompanying this booklet will show you the maximum amount you can commute. You can commute any amount between £1 and the maximum. Please note that if you decide to commute your pension to increase your lump sum, you are permanently reducing your annual pension.
Recycling form
7.3
If you intend to use part, or all, of your pension lump sum to fund additional contributions to a pension scheme, or to any other pension arrangement, special tax rules may apply. This is known as “recycling”. If you break the recycling rules you will have to pay a tax charge of between 40% and 55% of the value of your pension lump sum. The recycling rules will not affect you in the following circumstances: • If your pension lump sum together with any other pension lump sum paid in the preceding 12 months is less than 1% of the Lifetime Allowance at the time it is paid. • If the contribution you intend to pay, or have paid in anticipation of receiving your pension lump sum, is less than 30% of the pension lump sum. If you increase your contributions in the two tax years up to your retirement as well as in the tax year that your pension lump sum is paid, you will fall foul of the recycling rule if this is a pre-planned means of using the lump sum payable at a future date, for example by using the lump sum to replenish savings that you have used to make contributions to a pension arrangement. You can find guidance on recycling in Her Majesty’s Revenue and Customs (HMRC) Registered Pension Scheme Manual from RPSM04104900 onwards and at RPSM12200035 on their website at: www.hmrc.gov.uk/pensionschemes
7
8
8.1
HMRC form Lifetime Allowances Under tax rule changes introduced by Her Majesty’s Revenue and Customs (HMRC), pension benefits are restricted to a certain value each year, known as the lifetime allowance, before a tax charge becomes due (other than income tax). Your pension benefits from the Shropshire County Pension Fund will count towards a percentage of your allowance. Providing this together with any other pension benefits (excluding State Pension Benefits) does not exceed 100%, no additional tax charge is due. Therefore under HM Revenue & Customs regulations you must complete the enclosed declaration form to confirm your total benefits from all sources. Your benefits from the Local Government Pension Scheme cannot be paid until this form is completed and returned. (Please note that you DO NOT need to include details of state pension and state pension credit)
8.2
Completing the form:
8.3
Section A This section refers to pensions already in payment before the 6th April 2006. Pension Services need to know in the first instance if you have been in receipt of any pension benefits before this date and if the answer is yes you will need to complete the rest of the section. Pension Services will need to know what the value of the benefits were when you first received them, this information should have been sent to you in a letter of confirmation from your pension provider. We will also need to know the value of the benefits at your intended retirement date from the Shropshire County Pension Fund. To get this information you will need to refer to a current payslip or contact the pension provider.
8.4
Section B This section refers to pensions that will have commenced payment on or after 6th April 2006 but before your Shropshire County Pension Fund pension. Once again answer yes or no and only continue to complete the section if the answer is yes. Similar details are required to section A and therefore you may need to contact the pension provider concerned. In addition to the information given above you will be required to state the percentage of Standard Lifetime Allowance (at the time the benefit was taken) that the total benefit taken represents.
8
Shropshire County Pension Fund
Section C
9.1
This section applies to pensions that are coming into payment on the same day as your Shropshire County Pension Fund pension, once again only complete the section if the answer is yes. Pension Services will need you to confirm for tax and Lifetime Allowance purposes which of your pensions you wish to count as coming into payment first. If you wish a pension other than the pension you will receive from us to be paid first, you will need to provide us with the Lifetime Allowance figure for that pension. You should find this figure on the ‘confirmation of benefits letter’ you have received from your other pension provider. If you do not have written confirmation of this figure, you will need to contact your previous pension provider before returning the form.
Section D
9.2
This section applies to any Overseas transfers out that have been made (or are due to be made) on or after 6 April 2006 and before your date of retirement. Again, only complete this section if the answer is yes. Pension Services will need you to confirm the actual date the transfer(s) took place and the amount(s) transferred.
Section E
9.3
Ensure the declaration is signed and dated before returning. It is important that you indicate Yes or No for every section and provide any relevant details. If you do not complete every section, we will have to return the form to you.
Data Protection
9.4
To protect any personal information held on computer the Administering Authority is registered under the data Protection Act 1998. This allows members to check that their details held are accurate. The Fund may, if it chooses, pass certain details to a third party, if the third party is carrying out an administrative function of the Fund. Members who wish to apply to access their data on Data Protection Grounds should contact the Data Protection Officer on:
(01743) 252774
Shropshire County Pension Fund
9
10
Your Benefits Your Local Government Pension Scheme retirement benefits are made up of: • An annual pension paid monthly, and • A tax-free lump sum paid on retirement. (Only automatic for members with membership before 1 April 2008) The two main factors used to calculate your retirement benefits are: • Your membership in the Scheme • Your final pay
10.1
New-look scheme Introduced 1 April 2008 On 1 April 2008 a new look Scheme was introduced and all members who were paying into the Scheme on 31 March 2008 automatically became members under the new Scheme and had the benefits in respect of their membership before 1 April 2008, based on the rules under the ‘old’ Scheme. For each year of ‘old Scheme’ membership, your retirement benefits will be based on 1/80th of your final pay – so if you had 40 years membership, up to 31 March 2008 you would get 40/80ths or one half of your final years pay as an annual pension, plus an automatic lump sum of three times your pension at retirement. For each year of ‘new Scheme’ membership, your retirement benefits will be based on 1/60th of your final pay – so if you have 6 years membership from 1 April 2008, you will get 6/60ths or one tenth of your final years pay as an annual pension. Although there is NO AUTOMATIC LUMP SUM, you can elect to give up part of your pension to increase your tax-free cash at retirement. You can convert some of your pension to lump sum at a rate of £1 of pension for £12 lump sum.
10.2
Total Membership The first element used in working out your benefits is your total membership. This normally includes: • Your membership of the Local Government Pension Scheme worked out in years and days – not including membership for which you already receive a Local Government pension or deferred benefit (See below if you are part time) • Membership purchased by a transfer into the Scheme from another Scheme or pension plan • Any extra membership you have bought with additional contributions or by converting AVC’s into membership This could be different to your actual calendar length membership of the Scheme.
10
Shropshire County Pension Fund
If you have worked part-time your membership is reduced to its part-time equivalent length to calculate retirement benefits, although calendar length is used to decide if you are eligible for a benefit.
Final Pay
11.1
The other important element used in working out your benefits is your final pay. This is usually the pay you paid pension contributions on during your final year of Scheme membership, one of the previous 2 years if higher or, if you suffer a reduction or restriction in your pay after 31 March 2008 and this reduction/ restriction occurs within your last ten years of membership, you can elect to have your benefits calculated using the average of the best three consecutive years in the last ten years. Final pay includes: • normal pay • shift allowance • bonus • contractual overtime • maternity pay, paternity pay, adoption pay, • any other taxable benefit specified in your contract as being pensionable If you work part-time when you leave the Scheme, or have worked part-time in your last year of membership, your final pay is the whole-time pay that you would have received, if you had worked whole-time. If your pay was reduced in this period because of sickness, your final pay will be the pay that you would have received had you not been off sick. If you received a Certificate of Protection (issued only up to 31 March 2008) from your employer within 10 years of retirement because your pay was reduced, then we will work out your final pay as the best year’s pay in the last 5 years, or the best 3 year average in the last 13 years.
Retiring early and drawing immediate benefits
11.2
If you are retiring before age 65 your benefits will generally be reduced because they are being paid early and will be in payment for longer. The early retirement reduction table shown overleaf is used to work out how much your reduction would be. Where the number of years is not exact, we adjust the reduction percentages accordingly.
Shropshire County Pension Fund
11
No. of years paid early
Pensions reduction Men
Pensions reduction Women
Lump sum reductions Both Sexes
0
0%
0%
0%
1
6%
5%
2%
2
11%
10%
5%
3
16%
15%
7%
4
20%
19%
9%
5
24%
23%
12%
6
28%
27%
14%
7
32%
30%
16%
8
35%
33%
18%
9
38%
36%
20%
10
41%
39%
22%
11
44%
42%
24%
12
47%
45%
26%
NB: these reductions do not apply where retirement is due to redundancy, efficiency or ill health.
Some protections apply for members who joined the scheme before 1 October 2006 and who would have at least 21 years scheme membership if they had stayed in the scheme to age 65 (please contact us for further details).
12.1
Redundancy / Efficiency In the event of your employer having to consider redundancy or a policy to improve the efficiency of the service, members who are at least 55 years of age and leave either compulsorily or voluntarily, are eligible for an immediate pension. In these circumstances benefits are not subject to reduction as for Early Retirement.
12.2
What happens if I have retired early due to ill health? If you have left work due to permanent ill health, the scheme will provide a retirement package based on your degree of incapacity. This could give you increased benefits, paid straight away, if you are unlikely to be capable of gainful employment within a reasonable time of leaving.
12.3
Flexible Retirement If you are taking flexible retirement with your employer’s agreement, through a reduction in your hours or by moving to a less senior position, you can draw some or all the pension benefits you have built up – helping you ease into retirement. If you are taking flexible retirement before age 65, your benefits may be reduced to take account of their early payment unless your employer has agreed to waive the reduction in whole or in part. You can continue paying into the LGPS on your reduced hours or in your new role, building up further benefits in the Scheme. Flexible retirement is at the discretion of your employer
12
and they must set out their policy on this in a published statement.
13
14
14.1
Benefits from additional contributions Additional Voluntary Contributions (AVCs) Your contributions will cease on retirement and you have a choice of how to use your AVC fund:
01 - Buy an Annuity This is where an insurance company, bank or building society of your choice converts the value of your AVC Fund and pays you an annuity (pension) in return. You can do this at the same time as you draw your Scheme benefits or you can choose to delay payment until any time up until the eve of your 75th birthday. The amount of the annuity depends on several factors, such as interest rates and your age. You also have some choice over the type of annuity, for example whether you want annual increases and whether you want dependants’ benefits.
02 - Buy a Top-up Local Government Pension If you retire with immediate payment of your benefits you may be able to use your AVC fund to buy a top-up pension from the main Scheme.
03 - Buy extra membership in the Local Government Pension Scheme If you started paying AVCs before 13 November 2001 and you arte aged 50 or more and ceased payment of your AVCs before you retire, or at any age if you are retiring on ill-health grounds, you have the choice to convert your AVC fund into extra Local Government Scheme membership.
04 - Take your AVCs as cash If you draw your AVC at the same time as your Local Government Scheme pension, you may be able to take some or all of your AVC as tax –free lump sum. Working out how much scope you have is fairly complex especially if you wish to convert some of your Local Government pension into lump sum. We will explain your own position close to the time you retire. If you decide to draw your AVC later, you can have up to 25% of your AVC fund as lump sum.
14
Shropshire County Pension Fund
05 - If you are buying extra years in the Local Government Pension Scheme If you are paying additional contributions to buy extra years in the Local Government Scheme, your contributions will crease when you retire. You will be credited with the extra period of membership that you have paid for at the time of leaving. This will increase the value of your retirement benefits. If you are retiring early because of redundancy or efficiency, we will give you the opportunity top pay the remaining contributions due in a lump sum in order to complete the contract. If you retire on ill-health grounds, you will be credited with the whole extra period of membership that you set out to buy. If you draw benefits on flexible retirement you can continue to pay for any extra years you are buying. The benefits from the extra membership will not be paid until you finally retire.
Added Years
15.1
If you have purchased added years, each year of membership purchased will count at the rate of 1/80th of pensionable pay for annual pension purposes and 3/80ths of pensionable pay for the calculation of your retirement grant, unless you first joined the scheme aged 45 or over, in which case each year counts at 1/60th for pensions with no lump sum. If you are retiring before age 65 on the grounds of permanent ill-health, the period being purchased will reckon in full even though you will not have completed the payments. If however, your employment has ended for any other reason before that age (including redundancy, efficiency of service and voluntary retirement); you will only be credited with the membership you have actually purchased up to your retirement date.
Additional Regular Contributions (ARCs)
15.2
Your contributions will cease on retirement and you will be credited with the extra pension you have paid for. This will increase the value of your benefits. You have the option to commute part of your index-linked pension to lump sum. If you have retired on ill health, the purchase of additional pension is deemed paid in full. If you have ceased employment for any other reason, without completing the purchase, you will be credited with the amount of pension purchased. This is calculated as the overall cost divided by the contributions you have made. Your additional pension will also be subject to the applicable reductions. 15
16
Pension Increase
17
Public Service pensions such as the Local Government Pension Scheme are increased annually in line with the Retail Price Index to take account of increases in prices. Every April we will issue you with a letter (if applicable) detailing the increase and showing your new annual amount. Along with this letter you will also receive the April edition of our InTouch, retired members’ magazine, your April pay slip and your P60. Pension Increases are normally only paid if you are aged 55 or over except if you have retired on ill health grounds. You will find, along with the accompanying letter, a leaflet entitled “Inflation Proofing Public Service Pensions”. This booklet will explain all about how inflation proofing works and how your Guaranteed Minimum Pension (GMP) is incorporated into your pension (if applicable). If you require any further information please contact Pension Services.
17
18
Frequently asked questions
18.1
How will my pension be paid? We’ll pay your pension on the 29th of every month (or earlier if the 29th is a Saturday, Sunday or bank holiday). Payment is also made slightly earlier in December prior to Christmas. We will make each payment direct to your bank or building society account. When you fill in the forms held within your pack, remember to tell us which account you want us to pay your pension into. This is very important.
18.2
What if I decide to live abroad? If you are thinking of moving abroad, contact us in good time so we can discuss the options with you and make all the necessary arrangements.
18.3
When will I receive my first pension payment? When we have all the information we need from you and your employer, we’ll do our best to start paying your pension from the end of the month in which you retire. We will pay your retirement grant immediately after your retirement.
18.4
Will I pay tax on my pension? Your lump sum retirement grant is completely tax-free However, you will almost certainly have to pay tax on your monthly pension. Your pension will be taxed using an emergency tax code until the tax office tells us the correct tax code to use for your income. If you want to know more about the tax you will pay, get in touch with your tax office: H M Revenue & Customs NW Midlands & Shropshire Area, Crown House, Birch Street, Wolverhampton. WV1 4JX
Tel: 0845 366 7815 or 0044 1619 308 705 if you are calling from outside the United Kingdom. When speaking to the tax office you will need to quote your National Insurance Number and our tax reference number 671/S10.
18
Shropshire County Pension Fund
What if I change my address or my bank details?
19.1
Please let us know if you move house or want us to pay your pension into a different account. Please provide these new details in writing or complete and return the relevant area of your payslip. Please remember the payroll is completed in the middle of each month so please inform us as soon as you can.
What if I was paying Additional Voluntary Contributions?
19.2
If you have paid additional voluntary contributions (AVCs), you’ll be entitled to your benefits from the AVC provider at the same time as you receive your benefits from the Local Government Pension Scheme. We will send you this information as soon as it has been received from your AVC provider.
What if I get another job after I retire?
19.3
If you get another job there will be no change to your pension. It will continue to be paid, unless you were granted Compensatory added Years of Membership through a redundancy/efficiency of the service retirement, in which case your benefits may be affected.
Where can I obtain financial advice from?
19.4
Your retirement can mean making decisions including financial ones. Unfortunately Pension Services is not authorised under the Financial Services Act to give scheme members individual advice. If you wish to receive individual and independent advice you may wish to talk to a registered independent financial adviser or an organisation such as the Citizen Advice Bureau. You will personally need to meet the cost of any charges made for the advice if applicable.
What if I have a Cohabiting Partner?
19.5
Benefits are payable on your death from the scheme to eligible children, surviving spouse or registered civil partner and provided you paid into the Local Government Pension Scheme on or after 1 April 2008, for a nominated cohabiting partner. For further information please feel free to request details from Pension Services.
Shropshire County Pension Fund
19
20.1
What benefits will be paid if I die after retiring on pension? A lump sum death grant will be payable if the death occurs in the first ten years on pension and is the amount by which the annual pension multiplied by ten exceeds the pension paid to date of death. You should ensure that you have completed an ‘Expression of Wish Form’ so that the Fund may consider your wishes when making payment of the death grant. In addition to the above (if payable) a survivor’s pension will be payable to your widow, widower or surviving civil, or nominated cohabiting partner. Pensions are also payable to any eligible children who are under age 18, or, if in full-time education, under age 23. If the child is physically or mentally handicapped, the pension may be payable for the life of the child. Further information is available from Pension Services on request. Although not covered in this booklet further information on the benefits available in the event of your death are available on request from Pension Services.
20
Your State Pension
21
In addition to your Local Government Pension Scheme benefits, you may also qualify for a state retirement pension paid by the Government from state pension age. The basic Pension is based on the National Insurance contributions you have paid, or have been given as credits, during your working life. The Additional Sate Pension, also known as the State Earnings Related Pension Scheme or State Second Pension, is the part of your state pension that depends on your earnings since April 1978. Local Government Pension Scheme members are contracted out of the Additional State Pension and most pay lower national insurance contributions as a result. More information on your state pension is available from the Pension Service.
Communications InTouch
21
21.1
Twice a year the scheme issues a newsletter to its retired members called inTOUCH. You will find a copy of the latest edition enclosed in this pack. The newsletter includes a welcome from the Pension Manager and an article from the current Pensioner Representative who sits on the Pensions Committee. If you have something of interest that you wish to contribute please forward it to our normal address.
Retired Members Meeting
21.2
Since 2006, we have been holding pensioner meetings, to which all retired scheme members are invited to attend. Arrangements are made for a number of interesting speakers to join us. If you have recently heard someone speak, who you think would be of interest to others, please contact the team. It is hoped that these meetings will give you an opportunity to catch up with former work colleagues whom you may have lost touch with as well as speak to members of the pension’s team.
Annual Meeting
21.3
An Annual Meeting is held to update members on the fund. Topics covered include investment, financial performance and administration of the scheme. The annual meeting is open to active, deferred and retired members, who all receive an invitation prior to the meeting, providing details of the event. 21
22
Your Pay Slip 01. The tax code shown here should normally be the same as that sent to you by the tax office, if you have any queries about the tax code displayed here you should contact the tax office on 0845 366 7815 02. The period is the tax month in which the tax is paid 03. Date when your pension will be paid 04. Your national insurance number 05. This box shows the taxable gross amount of pension and the total amount of tax you have been paid since April. 06. This shows how your pension is paid, by BACS straight into your bank or building society or by cheque. 07. This is your unique payroll reference number; please quote this number if you phone pensions services. 08. Your name 09. Important messages will be displayed here. 10. Your pension payment amount will be displayed here 11. Your deductions will be displayed here. These deductions include tax and extras such a Union subscription or paycare. National Insurance contributions are not deducted from an occupational pension. 12. This is your net pay, which is the amount paid into your bank or building society account that month.
03 06
07 01
08
02
04
10
11
09 12 05
On the back of your pay slip is a form for completion and return if you need to tell us about any changes in your personal details such as a change to your bank details or address. 22
Shropshire County Pension Fund
Complaints Procedure
23
(Internal Dispute Resolution Procedures)
In accordance with Part 6 of the Local Government Pension Scheme Administration 2007, we are required to draw your attention to the fact that if you are dissatisfied with any decision relating to your rights or liabilities under the Scheme, you may make application to the person appointed for resolving disputes. An appeal must normally be made within 6 months of the event. Standard forms and guidelines are available from our office or your employer for this purpose. Your employer will tell you who is responsible for considering the application. If you are still dissatisfied you may apply for a reconsideration of the decision to: Claire Porter, Head of Legal Services, Shropshire County Council, Shirehall, Abbey Foregate, Shrewsbury SY2 6ND for members, former members and their dependants of all other employers in the Shropshire County Pension Fund. We would suggest, however, that you refer to us initially, any matter with which you are not in agreement for further consideration.
Shropshire County Pension Fund
23
24
How to contact us You can come in and see us in person at:
Shirehall, Abbey Foregate, Shrewsbury Our Helpline number is:
01743 252130 Our email address is:
pensions@shropshire.gov.uk Our Website address is:
www.shropshirecountypensionfund.co.uk
24
Useful Information and Organisations
25
State Pension
Prudential
Any queries in relation to the State
Customer Service Centre,
Pension should be addressed directly to
Prudential, Stirling, FK9 4UE
the Department for Work and Pensions.
Tel: 0800 000 000 (General Enquiries)
They can be contacted on:
Tel: 0845 607 0077 (AVCs)
0845 606 0265 or at: www.dwp.gov.uk
Ref: L009 www.pru.co.uk
Tax Office If you receive a Tax notification from the Tax
Equitable Life
Office, please ensure that this corresponds to
Equitable Life Assurance Society,
the tax code shown on your pay slip.
Walton Street, Aylesbury, Buckinghamshire HP21 7QW
If you have a query regarding your tax code,
Telephone: 0845 603 6771
The Tax Office can be contacted on:
Fax: 01296 386383
0845 366 7815
Email: enquireies@equitable.
or:
co.uk
0044 1619 308 705 if you are calling from outside the United Kingdom
Pensions Credit www.thepensionservice.gov.uk Tel: 0800 99 1234
Citizens advice www.citizensadvice.org.uk Tel: 0844 499 1100
Age Concern www.ageconcern.org.uk Tel: 020 8765 7200
Help the aged www.helptheaged.org.uk Tel: 020 7278 1114
Shropshire County Pension Fund
25
Notes
Shropshire County Pension Fund
Pensions helpline: (01743) 252130 Email: pensions@shropshire.gov.uk Web: www.shropshirecountypensionfund.co.uk Administered by