Employer Knowledge Article

• Pension leads 

• HR managers 

Summary: 

• We will distribute Annual Benefit Statements (ABS) and Pension Savings Statements (PSS) from 3 August. 

• ABS distribution will finish by 31 August 2026. 

• PSS distribution will finish by 6 October 2026. 

Actions: 

Employers should: 

• familiarise themselves with the ABS distribution timetable 

• understand how members will receive and access their statements 

• signpost members to the ABS Hub and Member Portal guidance where appropriate 

• review the Management Information provided following distribution 

• work with the Scheme Administrator where further investigation is required. 

Timing: 

• Immediate 

Detail: 

• Use this table to keep track of key dates for the 2026 Annual Statements exercise: 

About ABS distribution 

• ABS are issued to the majority of eligible members by 31 August each year. 

• In a small number of cases, we may not be able to produce an ABS. Please see the ‘ABS and the 2015 Remedy’ section below for more information. 

• ABS will be available to view online via the Member Portal. Members can securely view, download and print their statement through the Member Portal. 

• If a member has requested a paper copy, they will receive it either at their home address or, in some cases, via the employer for security reasons. 

• Guidance on registering and logging into the Member Portal is available on our website. 

• The ABS Distribution schedule shows when statements have become available to view in the Portal. 

• Members who are registered for the Portal will also receive an email notification from the Scheme via GOV.UK Notify, sent to the email address used to register, letting them know when their statement is ready.  

• If the Distribution Schedule indicates that a statement should be available, but it isn't yet visible, additional validation may still be taking place. Members should continue checking the Member Portal throughout the exercise.  

Eligibility criteria 

• To receive an ABS, a member must: be an active member or active pensioner of the Civil Service Pension Scheme (CSPS) when the statement is produced; and 
  have been an active member or active pensioner of the CSPS on 31 March 2026. 

• In addition, you must have provided the Scheme Administrator with complete pensionable earnings data for alpha members for the 2025/26 scheme year. 

About PSS distribution 

• To receive a 2025/26 PSS, a member must meet at least one of the following criteria. 

• They exceeded the 2025/26 Annual Allowance limit of £60,000*. 

• They earned over £100,000 in the 2025/26 scheme year. 

• They requested a PSS before the annual statements exercise. 

• If an individual’s adjusted income is over £260,000, they will be affected by a tapered Annual Allowance. Guidance on calculating tapered Annual Allowance is available on the "Check if you have unused annual allowances on your pension savings" page at gov.uk. 

• Statements will be issued by 6 October 2026. 

• Members must use the Pension Input Amounts (PIA) shown in their statements, along with HMRC’s Pension Annual Allowance tool at gov.uk, to work out if they owe tax. 

• Any tax charge for the 2025/26 year should be reported through self-assessment. 

ABS and the 2015 Remedy 

• The 2015 Remedy (McCloud) legislation took effect on 1 October 2023. 

• Affected members have been moved back into their Legacy schemes (classic, classic plus, premium or nuvos) for the Remedy period (1 April 2015 to 31 March 2022). 

• In some cases, due to the complexity of individual records, it may not be possible to produce a full and complete RSS. We will write to any members affected by this to let them know. 

• More information about the 2015 Remedy and RSS is available at: 
  www.civilservicepensionscheme.org.uk/remedy 

ABS Management Information (MI) for employers 

• After ABS distribution, the Scheme Administrator will provide MI showing which members in your organisation received statements. This will be sent to you by 12 September 2026. 

PSS Management Information (MI) for employers 

• The Scheme Administrator will provide indicative PSS MI to help you arrange tax awareness sessions for affected members. 

• The Scheme Administrator will deliver PSS tax awareness sessions this year. 

• Employers can arrange Group Sessions for their employees (with up to 50 delegates per session) by contacting us.

• Once PSS distribution is complete, you will receive final MI. 

• If you think any members earning over £100,000 are missing from the PSS MI, contact EmployerRequests@civilservicepensionscheme.org.uk by the MI query deadline. 

Member and employer support 

• If you need help, please use the contacts below to get support quickly: