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Employer Knowledge Article

EPN746 - 2025/26 Resource Accounts Exercise

Audience

  • This notice is for staff who prepare Remuneration Reports as part of the annual Resource Accounts exercise. It is especially relevant to:

    • Finance directors and managers

    • Pension leads

       

  • Please share this EPN with relevant parties in your organisation.

Important information

  • HM Treasury has advised that Remuneration Reports forming part of this year’s Resource Accounts exercise must be published before the summer recess.

  • As a result, we have less time than usual to provide you with the pension information required to complete the Resource Accounts exercise.

  • To support you in meeting this year’s deadline, we will:

    • Provide guidance earlier than usual

    • Issue you with the Annex 13A document to supply the required information

    • Use data from your latest interface and project earnings to the end of March

Your responsibilities

  • You must complete Annex 13A, listing all board members in scope, and send it to resourceaccounts@civilservicepensionscheme.org.uk by 31 January 2026.

  • If Annex 13A is submitted after this date, or if significant data corrections are required, this will delay your Resource Account information.

Guidance on completing Annex 13A

  • You must include any expected pay changes on Annex 13A that:

    • are not included in your most recent interface, and

    • relate to the period 1 April 2025 to 31 March 2026.

  • If we receive your completed Annex 13A and interface data by 31 January 2026, we will process the calculations in two stages:

    • Stage one: by 31 May 2026

    • Stage two: by 26 June 2026 (for late Annex 13A submissions or where data changes are required)

Actions you need to take

Timing

  • Immediate – please complete the actions above as soon as possible.

Further details

  1. The Resource Accounts of organisations covered by the Civil Service pension arrangements must include a Remuneration Report. This report sets out information about the salary and pension packages of Ministers and senior management.

  2. You are responsible for identifying the individuals to include in your Remuneration Report and for requesting their pension information.

  3. To request pension information, you must complete Annex 13A. You may need to contact your payroll provider to obtain some of the required information.

  4. If possible, please also supply the 2024/25 figures you provided during last year’s exercise or your 2024/25 Remuneration Report.

  5. Send your completed Annex 13A to resourceaccounts@civilservicepensionscheme.org.uk 

  6. When returning your Annex 13A, you must use the following naming convention: All file names and email subject lines must start with “Resource accounts”, followed by employer name. Example: Resource accounts – HM Treasury.

  7. You must complete Annex 13A fully and accurately.

  8. If you have indicated changes in earnings on your interface, you must note this in Column G of Annex 13A.

  9. Additional requests and conditions. If you need to request ill-health retirement details, please email: resourceaccounts@civilservicepensionscheme.org.uk 

  10. We may not be able to provide pension information unless:

    • You have completed Annex 13A fully and accurately and we have received it by 31 January 2026; and

    • You have provided details of any pay changes up to 31 March 2026.

  11. If both conditions are met, we will provide your pension information in line with the completion dates outlined above.

  12. If these conditions are not met, we will review your case individually and agree a revised completion date with you.

  13. To reduce transcription errors, we will send you both the inputs and outputs from the calculator used to produce your pension information.

  14. We will issue an EPN containing information about the Parliamentary scheme in late January.

About EPNs

All EPNs issued before EPN635 have been archived. You can find these on the National Archives website — scroll down to the EPN section to view the archived notices.
If you have a question about EPN distribution, want to receive EPNs in a different format, or need to be added or removed from the distribution list, please contact employerrelationshipmanagement@civilservicepensionscheme.org.uk 
You can find electronic copies of the Employer Pension Guide (EPG), current EPNs, and forms in the Employer Hub at www.civilservicepensionscheme.org.uk 
This notice is for employers only and must not be shared with scheme members.