Date posted: 08/05/2017


  • Pension Leads & HR Managers
  • Internal Communications Managers 

  • All Employers


  • To note a small change of process in the way ill-health applicants are progressed.


  • Immediate


The current ill-health and Annual Allowance process is set out in EPN 309 (

MyCSP are asked to check whether a member would breach the Annual Allowance if they fail to meet the HMRC severe ill-health test in all cases. If so, the employer is asked to send the member an additional fact sheet and consent form for an addition ill-health test based on HMRC rules.

In the majority of cases where there is an enhancement to pension, individuals will have a pension input exceeding the Annual Allowance but will also meet the HMRC severe ill-health test, which means there is no tax charge to pay. Therefore, in future, MyCSP will only check whether an individual would breach the Annual Allowance where the Scheme Medical Adviser determines that they do not meet the HMRC test.

New process

There is no longer a need to check with MyCSP whether the individual would breach the Annual Allowance. You should send the member the IHR1 form to complete the member section. The IHR1 form has been updated to cover consent for both the scheme and HMRC severe ill-health assessments. It also incorporates the additional information that was previously contained in the separate additional fact sheet. There is no longer a need to request or send the member an Annual Allowance statement.

Once completed you should send the IHR1 form to the Scheme Medical Adviser.

You need to provide the member’s State Pension age on the IHR1 form so that the Scheme Medical Adviser can complete the HMRC severe ill-health assessment. You can calculate the State Pension age of staff by using the calculator available at

Assessment outcomes

The Scheme Medical Adviser will notify you of the outcome of the HMRC severe ill-health assessment at the same time as the scheme ill-health retirement assessment, and include the outcome on the certificate that they issue.

You should advise MyCSP of the outcome of the medical assessments and send a copy of the certificate where ill-health retirement has been granted.    

Other information 

If you have a question about the distribution of EPNs contact

You can find electronic copies of the Employer Pension Guide, all current EPNs and forms on our website.

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

If members have a question about their pension they can find information on this website or by contacting MyCSP.

8 May 2017
Last updated:
24 April 2023