Resource Accounts Exercise

This page is for staff involved in the preparation of Remuneration Reports required for the Annual Resource Accounts exercise. It will be of particular interest to:

  • Finance directors and managers; and
  • Pension leads

Completion of the Resource Accounts exercise – a step by step guide

Step 1: Ensure your March interface is accurate and sent to the Scheme Administrator (MyCSP) without delay.

Step 2: Identify your Senior Management team members and complete Annex 13A. Send Annex 13A to the Scheme Administrator (MyCSP) at

Step 3: 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.

Step 4: 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 RPMI (the administrator of the Parliamentary Contributory Pension Fund).

Step 5: Send the notice contained in Annex 13D of the EPG to all staff covered by the Remuneration Report.

Step 6: See the Resource Accounts Schedule to find out your return date.

Step 7: Provide the Scheme Administrator with evidence from your auditor, if your audit date has changed.

Step 8: 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

Further information

EPN 626

Section 13 of the Employer Pension Guide (EPG)

Resource Accounts Schedule

Civil Service Pensions: FAQs: Resource Accounts Schedule

Worked calculation examples

General Resource Accounts FAQs

Improvements to the Annual Resource Accounts exercise process