EPN737 - Important Information about the 2024/25 Resource Accounts Exercise

Audience

• Finance directors
• Finance managers
• Pension leads
• Staff involved in the preparation of reporting for the annual Resource Accounts (RA) exercise

Summary

• This EPN includes a schedule of when departments can expect to receive their Resource Accounts, updated FAQs, and a new supporting 'Explainer' document.

Timing

• Immediate

Detail

• This EPN should be used alongside EPN727. 
• The dedicated Resource Accounts page on the scheme website contains information and guidance, including frequently asked questions, to help departments and staff understand the outputs.
• We have produced an 'Explainer document' - endorsed by HM Treasury and shared with the Financial Reporting Advisory Board – designed to answer the most common questions from Board members. This should be provided to members in scope of this year's exercise.
• In EPN727 we advised that the RA information would be issued in two tranches. However, RA information will now be issued in three tranches this year:
  
  
• Tranche 1. Issued on Monday, 9 June 2025
• Tranche 1.5. Issued on Friday, 27 June 2025
• Tranche 2. Issued on Friday, 29 August 2025
  
  
• The tranches have been determined based on when your Annex 13A was received, and insights from HM Treasury and the National Audit Office (NAO).
• If you have a query as to why you have been put into a particular tranche, please contact: cspsemployerenquiries@cabinetoffice.gov.uk

Contacts

If you have a question about the distribution of EPNs contact employerpensionnotice@cabinetoffice.gov.uk.

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 the Scheme Administrator (MyCSP).