How to complete your Resource Accounts exercise – a step by step guide

Ensure your January interface is accurate and sent to the Scheme Administrator (MyCSP) without delay.

Identify your Senior Management team members and complete Annex 13A. Send Annex 13A to the Scheme Administrator (MyCSP) at

Note the guidance for the disclosure of salary, pension and compensation information in Section 13 of the Employer Pension Guide (EPG). There will be an EPN each year to initiate the process, highlight any changes and provide links to the relevant annexes.

If you need to obtain pension information on Ministers covered by the Remuneration Report, you will need to complete Annex 13B of the EPG and send it to Buck (the administrator of the Parliamentary Contributory Pension Fund). Please see the process map for PCPF disclosure of pension information for more details. 

Send the notice contained in Annex 13D of the EPG to all staff covered by the Remuneration Report.

Provide the Scheme Administrator with evidence from your auditor, if your audit date has changed.

You should ask the Scheme Administrator for the details of the number and total additional accrued pension liabilities, payable by the PCSPS/alpha, for individuals who retired early on health grounds during the year, and disclose in the notes to the departmental resource accounts.

The dedicated email address is

Resource Accounts - supporting information

Resource Accounts: 2022/23 Disclosure of Salary, Pension and Compensation Information

The process has been agreed with the Cabinet Office to enable employers to publish their accounts by 30 June 2023, as required by HMT, and for MyCSP to provide over 1,400 calculations.

Your calculations will be produced after those received by 14 March have been completed. This may result in failure to meet the 30 June 2023 deadline.

Provide MyCSP with details of the missing data within the notes section of the Annex 13A.

This is not recommended. The deadline for providing the Annex 13A is 14 March 2023 in order for the accounts to be published by 30 June 2022. Any submission delays may lead to your accounts missing this deadline.

Disclosure only applies to your senior management team, which will normally be your Management Board or a similar group of very senior officials.

If you are unsure who this is in your organisation, please seek guidance from the auditor.
It is your responsibility to decide which posts should be covered by the disclosure requirements.

Board members who have not been an active member of the Civil Service pension scheme at any time during the disclosure period do not need to be included in your Annex 13A. This includes members with a deferred pension, retired members and members of the partnership scheme. Instead, you will need to provide the total employer contributions made to a members partnership pension (to the nearest £100) on your remuneration report.

We have streamlined the Request Form and added validation checks to ensure that the information is being recorded correctly. The information being requested has not changed.

Scottish Government and reporting departments do not fall under HM Treasury legislation and have a later date to publish their accounts.

NO, tranche 3 is only for Scottish Government and their reporting departments. It is important the HM Treasury deadline is met.

Annual disclosure exercise - results

To be able to meet the tight deadline, it has been agreed to issue calculations in tranches. Requests outside of this process cannot be addressed.

The calculation results are based on the information provided via your payroll interface. The calculation tool that Scheme Administrator uses is signed off by their Scheme Compliance Unit and the Cabinet Office. The National Audit Office (NAO) on behalf of the Scheme, commission an external actuary to verify the results. The calculations are very complex and consequently a breakdown is not provided.

The calculations for ABS and Resource Accounts are completely different and not comparable.

The calculations for PSS and Resource Accounts are completely different and not comparable.

Resource Accounts calculations are based on gross pension benefits and reflect the liability to the Scheme.
Therefore, Pension Sharing Orders are not deducted from the calculations.

The member contributes to Scheme Pays, why do their results not reflect this? Resource Accounts calculations are based on gross pension benefits and reflect the liability to the Scheme. Therefore, Scheme Pays arrangements are not deducted from the calculations.

Each calculation is based upon each member’s personal pension entitlements of benefits. It is not possible to directly compare benefits due to the number of factors involved in their calculation, which vary from member to member.

While an explanation for any discrepancy will be provided with the results there are two main reasons for this:

1. The member’s record has been retrospectively amended via the payroll interface e.g. back-dated pay awards.
2. Impact of data cleanse exercise.

The results calculation pack returned to you contains an Employer response form. This will document any reasons for differences in the information provided in previous years or any negative values. Please ensure your auditor has access to this form.

This is not a requirement of the disclosure exercise, only calculations for the prescribed period will be provided.

Real Increase in Pension (RIP) figure.

The calculations for disclosure compare the opening balance plus pension increases against the closing balance, this is to produce the RIP figure.

In some cases, the real increase in value and the pension benefits accrued for the single total figure of remuneration can be negative. In other words, there can be a real decrease. This is likely to happen during periods of pay restraint and/or where inflation is higher than pay increases.

The final salary pension of a member in employment is calculated by reference to their pay and length of service. Their pension will increase from one year to the next by virtue of them having an extra year’s service and by virtue of any pay rise during the year. Where there is no pay rise, the increase in pension due to extra service may not be sufficient to offset the inflation increase. This means that in real terms, the pension value can reduce, hence the negative values.

Another scenario where there can be negative results is where a member is over their Normal Pension Age (NPA). The factors used to calculate the value are such that the value of pension that could have been taken at NPA decreases as the member gets older.


When the Scheme Administrator supplies you with the requested pension information, they will explain the reasons for any real decrease in value or pension element of the single figure of remuneration. They will also provide you with the combined information you need for your reports with the relevant rounding applied.

This is out of scope of the Remuneration project. The process has been changed to meet the challenging deadline. Such requests will be considered after the completion of the exercise, via the statement of work process.

How to request PCSPS/alpha Ill Health Retirement details from your Pension Administrator

No. The process remains the same.

Requests for PCSPS/alpha Ill Health retirement details should be made via email to:

No, the Scheme Administrator (MyCSP) will not require a list of members, they just require the email request.

Redundancy and other departure costs paid in accordance with the provision of the Civil Service Compensation Scheme (CSCS).

As CSCS payments are paid by the employer, you can obtain information from your payroll provider or your HR Systems.

Yes, requests can be made to the Scheme Administrator via the Statement of Work process. Please consult your Employer Relationship Manager.

17 December 2021
Last updated:
30 March 2023