Employer Knowledge Article

Audience

• Finance directors

• Finance managers

• Pension leads

• Staff involved in the preparation of reporting for the annual Resource Accounts (RA) exercise

Summary

This EPN includes a schedule of when departments can expect to receive their Resource Accounts, updated FAQs, and a new supporting 'Explainer' document.

Timing

Immediate

Detail

• This EPN should be used alongside EPN727. 

• We have produced an 'Explainer document' - endorsed by HM Treasury and shared with the Financial Reporting Advisory Board – designed to answer the most common questions from Board members. This should be provided to members in scope of this year's exercise.

• In EPN727 we advised that the RA information would be issued in two tranches. However, RA information will now be issued in three tranches this year:

  • Tranche 1. Issued on Monday, 9 June 2025

  • Tranche 1.5. Issued on Friday, 27 June 2025

  • Tranche 2. Issued on Friday, 29 August 2025 

• The tranches have been determined based on when your Annex 13A was received, and insights from HM Treasury and the National Audit Office (NAO).

• If you have a query as to why you have been put into a particular tranche, please contact: cspsemployerenquiries@cabinetoffice.gov.uk

Contacts

You can find electronic copies of the Employer Pension Guide, all current EPNs and forms in the Employer section of the Civil Service Pensions website at www.civilservicepensionscheme.org.uk

This notice is for employers and should not be issued to scheme members.

Members can find information about their pension by visiting the scheme website.