Date posted: 01/03/2012

Audience: Finance Directors and Managers involved in the preparation of resource accounts.


  • Ensure that a copy of this document is issued to each member of staff that is involved in the preparation of the Remuneration Report, and that it is read and understood by them
  • Send the note at Annex 13D to all senior management reported on in departmental Remuneration Reports. This does not include Ministers. 
  • Replace Section 13 of the Employers’ Pension Guide (EPG) with the attached pages.

Timing: You must apply this guidance when you prepare the resource accounts for 2011-12. You should discuss timings with your pension administrator as soon as possible.


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1 March 2012
Last updated:
24 April 2023