Weekly roundup of HMRC import, export and customs guidance—31 March 2025
Details of updates to HMRC import, export and customs guidance for the period from 25 to 31 March 2025.
There are a number of pension schemes which operate within the central government sector in England and Wales.
The largest schemes are:
the NHS Pension Scheme
the Teachers’ Pension Scheme
the Principal Civil Service Pension Scheme
All three schemes are unfunded statutory public service pension schemes.
In addition to the three largest schemes, there are also a range of other schemes operating within the sector, including:
the Armed Forces Pension Scheme
the Police Pension Scheme
the Parliamentary Contributory Pension Fund for MPs
For information on public sector pension schemes in Scotland, see Practice Note: Public sector pension schemes in England and Scotland—key differences.
The NHS Pension Scheme (NHSPS) is a multi-employer, unfunded, defined benefit (DB) public service occupational pension scheme for employees of the NHS in England and Wales. The scheme rules are set and amended by statutory instrument.
The NHSPS was reformed over time and different rules apply to members depending on when they joined.
Members who joined the NHSPS before 1 April 2008 participated in the ‘1995 section’ which provides final salary
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