Date posted: 01/06/2013


This Notice includes guidance sent on behalf of the Cabinet Office and is for the immediate attention of:

  • 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.


  • You must apply this guidance when you prepare the resource accounts for 2012-13.
  1. Disclosure of compensation information
    EPN359 stated that where you have a compromise agreement with an individual which contains a confidentiality clause, disclosure of information about their compensation would require their express permission. However, we have received legal advice that there are circumstances where disclosure must take place, and no permission is required.
  2. The confidentiality clause should expressly state that it does not prevent disclosure of information about the individual’s compensation where this is required by law or any requirements of a Parliamentary Committee, or where inclusion of the details of compensation paid is required in the Departmental Resource Accounts pursuant to the provisions of the Government Financial Reporting Manual. Where disclosure is required in these circumstances, it does not require the individual’s permission.
  3. You should always seek your own legal advice wherever a confidentiality clause in a compromise agreement exists or is under consideration.


This document supplements EPN359


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

For enquiries regarding distribution or to receive this in a different format, email

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

If members have any queries about their scheme, you should direct them to your MyCSP Pension Service Centre for information.

1 June 2013
Last updated:
24 April 2023