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If you are now thinking about retiring from service, please see the guides below for information on what you need to do, what you can expect, and the issues you may need to consider.

You will need to give one month’s notice in writing to the Chief Fire Officer, copying in Service Support and Pensions. Please complete the Retirement Notification below, stating your last day of work, and the date on which you wish your retirement benefits to be paid.

If you are thinking about re-employment with a public sector organisation after retirement, there may be tax implications and your pension may be affected.

Re-employment on retirement - Protected Pension Age

The minimum age at which a pension can be taken was increased on 6 April 2010 from 50 to 55. The 1992 Firefighters’ Pension Scheme is exempt from this provision, and members have a protected right to access their benefits before age 55, in accordance with the rules of the scheme.

These protected rights will be lost and the individual may be liable to tax on their pension benefits if, after taking pension benefits, the individual is employed by:

  • The same employer;
  • Any person connected with that employer; or
  • An employer who is part of the same pension scheme. UNLESS the following re-employment conditions apply:
  • Compulsory recall by the Armed Forces;
  • Break in employment of at least six months (if the scheme rules do not provide that benefits may be abated);
  • Break in employment of at least one month (if scheme rules provide that benefits may be abated); or
  • Break in employment of at least one month (if re-employment is materially different). For full details, see the following HMRC guidance:

https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm062230

If you are considering further employment after accessing pension benefits, it is advisable to contact HMRC regarding tax and national insurance, as it will have an impact on your tax code.

Re-employment on retirement - Abatement

If you are entitled to receive a pension under the 1992 or 2006 Firefighters’ Pension Scheme, your pension may be withdrawn in whole or in part if you are employed by any fire and rescue authority in whatever capacity. See the following provision from the 1992 Firefighters’ Pension Scheme:

"Withdrawal of pension whilst employed by a fire and rescue authority

    K4. The fire and rescue authority by whom a pension is payable may, in their discretion, withdraw the whole or any part of the pension, except a pension under Part C (awards on death–spouses and civil partners), for any period during which the person entitled to it is employed by any fire and rescue authority in whatever capacity.”

    Below is a link to the relevant 1992 Firefighters’ Pension Scheme legislation:

    Please note, the abatement rules are distinct from the protected pension age rules, and application does not depend upon your age. Cases of re-employment will be assessed on an individual basis on retirement, and the abatement rules will be applied.

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