Date posted: 01/11/2005


This Notice will be of particular interest to:

  • HR Managers;
  • Pay and policy teams
  • Payroll managers


  • To note scheme changes and issue the enclosed office notices at Annex A and Annex B, inserting appropriate information where indicated and including or deleting the optional text on Compulsory Early Retirement (CER) / Flexible Early Retirement (FER) estimates highlighted in Annex A, as soon as possible. Please issue Annex A first, and Annex B within 1 week if possible. Do not change any of the wording without consulting CSPD.
  • To note that you may need to change your communications about early retirement exercises to reflect changes to the CER/FER arrangements.
  • To note the provision of pensions and tax information and workshops for high earners (para 10) and the need to contact any high earners in your organisation
  • To note the ‘Tax changes – important notice’ wording at Annex C that your APAC will issue with any estimates now for awards to be made after April 2006.
  • To note the new timeframe for transfers of non occupational pensions into the scheme (see para 23).
  • To consider the impact of scheme changes following tax simplification with your payroll provider (see para 34).




1 November 2005
Last updated:
24 April 2023