Your Police Pension
The First Year
When police pensions are paid, who pays them, what arrives first, why the first payment is often taxed too much, when your P60 comes, how the first April increase works and what to check. Written from the 1987, 2006 and 2015 regulations and administrators' own pensioner pages, with the gaps marked.
Independent information, not advice · Sources checked 1 October 2026 · England and Wales unless stated
Police pensions are paid monthly. The 1987 and 2006 regulations say pensions are paid in advance at intervals the police pension authority sets; the 2015 regulations make the pension payable for each month. Actual pay dates depend on your force's administrator: Hampshire and LPPA (Lancashire Police) pay on the 1st, or the last working day before it. The first payment may be on an emergency tax code.
When police pensions are paid: what the regulations say
Retired officers are normally paid monthly, and many now have a pension built from more than one scheme: legacy 1987 or 2006 scheme service, 2015 scheme service, or both. Each part follows its own scheme's rules, but they are normally paid together by the same payroll. Here is what each set of regulations says about payment.
| 1987 scheme (SI 1987/257) | 2006 scheme (SI 2006/3415) | 2015 scheme (SI 2015/445) | |
|---|---|---|---|
| Who pays | The police authority of the force you last served in (reg L1(1)). The legislation.gov.uk text is not fully revised and still uses "police authority" | The police authority (reg 81(1)), meaning the authority for the force you were in immediately before you retired | The scheme manager, which the regulations define as your police pension authority (reg 9(1) and (2)) |
| Period the pension is due for | Payable "in respect of each year" from the date of retirement (reg L3(1)) | Payable "in respect of each month" from the date of retirement (reg 82(1)) | Payable "in respect of each month" from your last day of eligible service (reg 92(4)) |
| How instalments are paid | "Payments in advance at such reasonable intervals" as the authority decides (reg L3(3)). The Home Office 1987 members' guide says usually monthly, by credit transfer | "Payments in advance at such reasonable intervals" as the authority decides (reg 82(3)) | We found no rule on paying in advance or in arrears. Pay dates are set by your administrator's payroll |
| Retirement lump sum | Payable as soon as entitlement arises and paid "forthwith in one sum" (reg L3(6)). The Home Office guide says normally on the first working day after retirement | Paid "within three months from the date of retirement" (reg 82(5)) | The option to commute must be used "before the first payment of the pension is made" (reg 124(2)). We found no fixed payment deadline |
| Delays allowed | Payment can be held back while a question about liability is decided (reg L3(3) and (6)) | Payment can be held back while a question about liability is decided (reg 82(3) and (5)) | Not set out in the same way; ask your administrator about any delay |
Two points stand out. First, the regulations for the two older schemes say pensions are paid in advance, and both add that a sum paid in advance is not recoverable if the pensioner dies before the period it covers has ended (1987 reg L3(4), 2006 reg 82(4)). Second, none of the three sets of regulations fixes a calendar date. The date comes from your administrator's payroll, and it differs between forces.
| Administrator (force) | What its own pages say about pay dates | Read |
|---|---|---|
| Hampshire Pension Services (Hampshire and Isle of Wight) | Paid in advance on the 1st of every month, or the last working day before the 1st if it falls on a weekend or bank holiday. Its 2026/27 table lists 31 July 2026 for the August payment, 30 October 2026 for November and 31 December 2026 for January. | 1 October 2026 |
| Local Pensions Partnership Administration (Lancashire Police) | Its 2026/27 police dates fall on the 1st or the last working day before it, for example Friday 31 July 2026 and Friday 30 October 2026. It warns that payments to overseas bank accounts may arrive up to two working days later. | 1 October 2026 |
| Home Office 1987 members' guide (October 2006) | 1987 scheme pensions are "payable in advance, usually at monthly intervals by credit transfer" to a bank or building society account. | 1 October 2026 |
| Other forces (XPS, the Met, Peninsula Pensions, Kent, City of London, in-house teams) | We did not find a published pensioner pay-date page we could read for these. Your payslip and the administrator's welcome letter will give your date. | Not found |
So "the 1st of the month, in advance" is common but not universal, and we have not been able to read every administrator's pay-date page. Your first payslip, or the welcome letter your administrator sends when your pension is set up, is the reliable answer for you. Dates move earlier, not later, when they fall on a weekend or bank holiday at both of the administrators above.
Who pays your police pension
Your pension is paid by the police pension authority for your force. Under section 11 of the Police Pensions Act 1976 that is, for a Home Office force, the chief constable (the Commissioner in the Met). The 2015 regulations make the police pension authority the "scheme manager" and say pensions and other benefits under the scheme "are payable by the scheme manager" (reg 9). The older regulations say awards are payable by the police authority of the force you last served in (1987 reg L1, 2006 reg 81).
Day-to-day administration is delegated. The Home Office's list of police pension administrator contacts says "the responsibility for administering the police pension schemes lies locally in each police force area". In that list, most forces named XPS; others named Peninsula Pensions (Avon and Somerset), Hampshire Pension Services (Hampshire), Local Pensions Partnership Administration (Lancashire), Equiniti (the Met), Essex Pension Fund (Essex), Police Pensions (Kent) and the City of London Police's own team, with in-house teams in Durham, Dyfed-Powys, Northumbria, South Yorkshire and the West Midlands.
The Home Office list was last updated on 15 September 2023 and some arrangements have changed since. The Met's own pension site (mpspensions.co.uk) now says retired and former officers will hear from SSL, which administers the scheme for the Met. Check who administers your pension with your force HR or the most recent letter you received, not with an old list.
In practice this means the name on your payslip and P60 may be a council, a pensions company or the force itself, depending on who runs the pensioner payroll for your force. Your entitlement comes from the regulations either way: the administrator calculates and pays it on the police pension authority's behalf.
Your first payment and the lump sum
Your pension is due from your retirement date (1987 reg L3(1), 2006 reg 82(1)) or, in the 2015 scheme, from your last day of eligible service (reg 92(4)). Pay dates do not line up with retirement dates, so the first payment usually covers an odd period, for example a part month, or a part month plus the next month.
- When the first payment arrives. Hampshire says the first payment "will be made as soon as possible, on the normal payroll run date after your retirement", and that if both your retirement date and the payroll run date have passed, any pension due is paid at the end of the following month. Other administrators work to their own payroll cut-offs; ask yours for the date.
- The lump sum. Timing depends on the scheme. The 2006 regulations require a retirement lump sum to be paid within three months of the date of retirement (reg 82(5)). The 1987 regulations say a lump sum is paid "forthwith in one sum" once entitlement arises (reg L3(6)), and the Home Office's 1987 members' guide says lump sums are "normally paid on the first working day after retirement". We found no fixed deadline in the 2015 regulations. Payment can be delayed while a question of entitlement is settled.
- The commutation choice comes first. In the 2015 scheme the option to give up pension for a lump sum "may only be exercised before the first payment of the pension is made" (reg 124(2)). The 1987 guide says notice of commutation cannot be given earlier than four months before you retire and must be given before your retirement date. Our commutation guide and tax-free cash guide cover the decision itself.
- Overlap with your final salary. Your salary runs to your last day. Force payroll and pension payroll can be run separately (Hampshire's pension payroll has its own PAYE reference), so in the month you retire you may see a final salary payment, a lump sum and a first pension payment arrive separately, each with its own tax treatment.
The first pension payslip should show the gross amount and the period it covers. If it looks too high or too low, divide your annual pension by 12, work out the days from your retirement date to the end of the first period, and ask the administrator for their calculation before assuming a mistake.
Your P45, the tax code and emergency tax on the first payment
Your police pension is taxable income, taxed through PAYE like a salary. The payer deducts tax using a code HMRC gives it. GOV.UK says "you'll get a tax code for each employment or pension you have", so your pension payroll needs its own code even though your force payroll had one.
- Your P45. On your last day the force's payroll should give you a P45 showing your leaving date, pay and tax since 6 April, and your tax code. Keep it.
- Set-up on an emergency code. Hampshire says that when it first sets up a pension, HMRC instructs it to use the emergency code 0T on a week 1 month 1 basis, unless your former employer has forwarded your P45 with your correct code. 0T means no tax-free allowance in that payment, and "month 1" means the payment is taxed on its own, not with the rest of the year. LPPA similarly warns that "a temporary tax may be applied" to the first payment.
- HMRC issues the code. The administrator reports the new pension to HMRC, which assesses your income and sends the correct code. GOV.UK says emergency codes end in M1, W1 or X (or show NONCUM on the payslip), and that a code can take up to 35 days to arrive after a new income starts.
- Refund through the pension. Hampshire says any under or overpayment "will be collected through the payroll, provided the correct code is received in the current tax year". LPPA says you will get a refund once HMRC's code arrives in the same tax year on a cumulative basis.
A retired officer has a pension of £24,000 a year, so £2,000.00 a month gross, and no other income using the Personal Allowance in that month. On the emergency code 0T month 1, the first monthly payment has no tax-free pay, so tax is £2,000.00 x 20% = £400.00. On a cumulative 1257L code the same month would carry £1,047.50 of tax-free pay (£12,570 / 12), so tax would be about £190.50. The difference, about £209.50, is the kind of sum that comes back through a later payment once the right code arrives in the same tax year.
Real figures depend on your salary and tax earlier in the year (shown on your P45), any other income, and where you live: Scottish taxpayers have different bands. This uses 2026/27 rest-of-UK figures from GOV.UK.
Do not ask the administrator to change your code. Hampshire says it cannot change your code until HMRC tells it to, and both Hampshire and LPPA send tax code questions to HMRC. Check the code in your HMRC online account or the HMRC app, and update your income details there if something is missing. Our guide to tax on your police pension explains codes, rates and the State Pension in more detail.
Payslips and your P60
Expect fewer payslips than when you were serving. Hampshire publishes payslips on its member portal and, for people who have opted out of online communications, posts them in March and April only. Payslips and P60s for other administrators may also be online first.
- P60. After each tax year (6 April to 5 April) the pension payer issues a P60 showing the pension paid and the tax taken. LPPA says its P60 is available "no later than 31 May each year". It covers only the police pension from that payer, not your State Pension or other income.
- Your retirement year. In the tax year you retire you have two records: your P45 (or P60, if you were still serving on 5 April) from force payroll, and a P60 from the pension payroll. Keep both. They are what HMRC uses to check whether you paid the right tax for the year.
- If a P60 looks wrong. LPPA asks you to contact it if the gross amounts are wrong, and HMRC about the tax code or tax, quoting your National Insurance number and the PAYE reference on the P60.
For what each line on a pay document means, see our payslip guide.
The first April increase, and the under-55 rule
Public service pensions in payment are increased each April under the Pensions (Increase) Act 1971 and the Social Security Pensions Act 1975, by an Order made each year. The April 2026 Order (SI 2026/256) increased pensions by 3.8% from 6 April 2026. The April 2027 figure depends on CPI in the 12 months to September 2026, which the ONS is due to publish on 21 October 2026. In your first year two rules can cut the increase.
- Pro-rata by complete months. Article 3 of the 2026 Order gave a pension that began on or after 7 April 2025 the full 3.8% multiplied by the number of complete months between the date the pension began and 6 April 2026, divided by 12. One complete month gave 0.32%. The 2027 Order has not been made yet, so check its wording when it is published.
- Under 55. Section 3 of the Pensions (Increase) Act 1971 says a pension for your own service is not increased until you reach 55 unless you retired on account of physical or mental infirmity, or are permanently unable to do any regular full-time work. Survivors' pensions and "relevant injury pensions" are outside that bar. Hampshire's pensioner page says that if you are under 55 your pension "will not be increased until your 55th birthday", unless you retired on ill health or receive a dependant's pension.
A £24,000 pension has been in payment for 6 complete months at the April increase date, and the pensioner is over 55. If the April 2027 increase were 3% (a scenario, not a forecast), the first-year increase would be 3% x 6/12 = 1.5%, about £360 a year gross. The following April the full percentage would apply.
Administrators publish their own first-year tables, built from the Order and their own payment dates, so your letter may show date bands rather than a month count. If the percentage on your April letter looks wrong, ask the administrator to show which months it counted. Our police pension increase 2027 guide covers the CPI rule, the history and the under-55 rule in depth.
The police pension increase calculator takes your pension, retirement date and a percentage you choose, and shows the first-year pro-rata effect and later years. It shows gross figures and does not forecast CPI, so treat the result as a scenario.
The McCloud choice at retirement
If you were in a police pension scheme on or before 31 March 2012 and on or after 1 April 2015 (without a gap of more than five years), your service from 1 April 2015 to 31 March 2022 is "remediable service". Unless you are already a pensioner, you make your choice about that service when you retire: whether it counts under your legacy scheme rules or the 2015 scheme rules.
- The statement. The Home Office's 2023 government response says members not yet receiving those benefits, including deferred members, get a Remediable Service Statement to decide from. Ask for it well before your last day.
- The deadline. The Public Service Pensions and Judicial Offices Act 2022 (ss.10 and 11) requires scheme regulations to set an end to the election period that is not more than one year before benefits are expected to become payable, and says the election takes effect immediately before you become a pensioner member. Your administrator will give the date that applies to you; we have not set one out here.
- Tax on arrears. If a correction means arrears covering earlier tax years are paid in one go, GOV.UK says this can push you into a higher band for that year, and that you can ask the payer for a written breakdown by tax year and ask HMRC to recalculate.
See the McCloud remedy explained, our guide to contingent decisions and Remediable Service Statements, and the McCloud remedy calculator. This is a choice that cannot easily be reversed: ask your administrator to explain the figures, and consider an FCA-authorised adviser if the difference is large.
Keeping your pension paid: address, bank and existence checks
Once your pension is running, the main ways it gets interrupted are administrative. Hampshire's pensioner pages set out its practice; other administrators' rules may differ in detail.
Your first year, step by step
A typical sequence for an officer retiring with an immediate pension. Exact dates depend on your administrator and on where your retirement date falls in the month and the tax year.
| When | What usually happens | What to do |
|---|---|---|
| Before your last day | You choose whether to commute part of your pension. In the 2015 scheme the option must be used before the first pension payment (reg 124(2)) | Return the commutation and bank forms in good time. See our commutation guide |
| Last day of service | Salary stops. Force payroll issues your P45 | Keep the P45. If your administrator asks for it, send a copy |
| First weeks | Lump sum paid (timing depends on scheme and administrator). Pension set up on payroll, possibly on an emergency tax code | Check the lump sum against your quote |
| First pension pay date | First payment, which may cover a part month or more than one month | Check the gross figure, the period covered and the tax code |
| Within about 35 days | HMRC issues a tax code for the pension (for a new job, GOV.UK says this can take up to 35 days) | Check the code in your HMRC account or app |
| Following payslips | Correct code applied; any tax overpaid in the same tax year is usually refunded through the pension | Compare tax deducted with what you expected |
| April after you retire | First pensions increase, pro-rated by complete months in payment; nothing at all if you are under 55 and the pension is for your own service (unless an exception applies) | Read the increase letter and April payslip |
| By 31 May | P60 for the tax year just ended (LPPA says no later than 31 May) | Keep it with your final salary P60 and P45 |
| June onwards | HMRC may send a tax calculation (P800) if you paid the wrong amount | Check it against your P45 and P60s |
If you are still planning, the retirement checklist covers the year before your last day, and our guide to State Pension and the years before it covers what changes when your State Pension starts.
What to check on your first payslip and statement
Most problems in the first year are cheaper to fix early. When the first payment and the lump sum arrive, check:
- The annual pension. Does it match the final award letter after any commutation, and for each scheme part (legacy and 2015)?
- The lump sum. Does it match the commutation figure you chose? If any of it was over your lump sum allowance, the excess is taxed as income and should be shown.
- The period covered. Does the first payment cover the days from your retirement date that you expected?
- The tax code. Does it end in M1, W1 or X (emergency)? Is it an S or C code if you live in Scotland or Wales? Is it BR or 0T when this is your main income?
- Deductions. Are any membership subscriptions or other deductions ones you agreed to?
- Your details. Name, National Insurance number, address and bank. A wrong National Insurance number can cause tax code problems.
- Survivor details. Does the administrator hold your current marital or partner status and any nomination for death benefits?
If you want a rough cross-check on the annual pension before you query it, the pension calculator models legacy and 2015 scheme pensions from your service and pay. Your administrator's figure is the one that counts; use the calculator to decide what to ask.
If the first payment is late, wrong or later found to be overpaid
Late payment. Hampshire's checklist is a good general one: check the pay date (weekends and bank holidays move it earlier), check your account again the next day as online banking may not show it straight away, and check whether a recent bank change reached the administrator in time. Then contact the administrator.
Wrong amount. Ask for the calculation in writing: the annual rate, the period covered, the tax code used and any deductions. Tax code questions go to HMRC; the amount of pension goes to the administrator.
Overpayments. If you are told you have been overpaid, ask for a written breakdown of how it arose, the period it covers, how much is net of tax, and how the administrator proposes to recover it. An overpayment can follow a change that was reported late, a recalculation, or an administrative error. Whether and how money can be recovered depends on the facts, so take advice before agreeing a repayment plan if the sum is large.
Complaints. The Pensions Ombudsman says to raise a problem informally first, then make a formal complaint in writing under the scheme's internal dispute resolution procedure (IDRP), and only then come to the Ombudsman. Its guidance says each IDRP stage can take up to four months. MoneyHelper also has free guidance on common pension problems.
What people get wrong about the first year
What to ask, and who to contact
The administrator holds the pension answers, HMRC holds the tax code, and force payroll holds your final pay and P45. Ask each for answers in writing.
| Ask | Who | Why it matters |
|---|---|---|
| Your pay date, and the date and amount of the first payment, including the period it covers | Pension administrator | The first payment often covers a part month |
| The date the lump sum will be paid, and the figure after any reduction for the lump sum allowance | Pension administrator | Timing differs by scheme and administrator |
| Whether they hold your P45, and what tax code they will start with | Pension administrator | Without a P45, Hampshire says it starts on 0T on a week 1 month 1 basis |
| The PAYE reference for the pension payroll | Pension administrator (it is on your payslip and P60) | HMRC needs it to find the right record |
| How the first April increase will be calculated, and when it starts if you are under 55 | Pension administrator | Pro-rata and age rules affect the first increase |
| Your Remediable Service Statement and the deadline for your choice, if you have service between 1 April 2015 and 31 March 2022 | Pension administrator | The McCloud choice takes effect when you become a pensioner |
| Your tax code and whether it includes the right income (State Pension, other pensions, a new job) | HMRC | Only HMRC can change a tax code; administrators apply what HMRC sends |
| How to tell them about a change of address or bank, and the cut-off date for the next payment | Pension administrator | Hampshire needs bank changes by the 18th of the month |
Who can help: your pension administrator (figures, dates, statements); HMRC, through your online account or the HMRC app (tax codes and refunds); your Police Federation branch or NARPO (see our NARPO explainer); MoneyHelper for free, impartial pensions guidance; and an FCA-authorised financial adviser for decisions that are large or hard to reverse. Pension Wise is for defined contribution pensions only, so it does not cover the police schemes. For everything else about retirement, start at the police retirement hub.
What we could not verify, and how we handled it
- Every administrator's pay date. We read Hampshire's and LPPA's pensioner pay dates and the Home Office 1987 guide. We could not find a readable pay-date page for XPS forces, the Met or the in-house teams, so we do not state their dates.
- Advance or arrears in the 2015 scheme. The 2015 regulations make the pension payable for each month but we found no wording on advance or arrears payment. We say so rather than assume.
- 2015 scheme lump sum timing. No fixed payment deadline found in the regulations. Ask your administrator.
- 1987 regulations. legislation.gov.uk does not hold the 1987 regulations in fully revised form, so we cross-checked with the Home Office's 1987 members' guide (2006). Where they differ (for example on the commutation notice window), rely on your administrator.
- How accumulated increases apply at 55. Section 3 of the 1971 Act and Hampshire's page say when increases start; we did not find an administrator statement setting out how the increases missed before 55 are then applied. Ask your administrator.
- The April 2027 increase. Not known until the ONS publishes September 2026 CPI on 21 October 2026 and the 2027 Order is made. Our example uses a 3% scenario only.
- Existence checks elsewhere. We describe Hampshire's practice. Other administrators may use different checks and forms.
- Current administrator for each force. The Home Office list dates from September 2023 and at least the Met has changed since. Confirm with your force.
Frequently Asked Questions
When is police pension paid?
Usually monthly. The 1987 and 2006 scheme regulations say pensions are paid in advance at reasonable intervals set by the police pension authority, and the 2015 regulations make the pension payable for each month. Actual pay dates depend on your administrator: Hampshire and LPPA (Lancashire Police) pay on the 1st of the month or the last working day before it.
What are the police pension payment dates for 2026/27?
They vary by administrator. Hampshire's 2026/27 table and LPPA's Lancashire Police dates both use the 1st of the month, moved earlier when the 1st is a weekend or bank holiday, for example 31 July 2026 for August and 30 October 2026 for November. Check your own administrator's list or payslip.
Is police pension paid in advance or in arrears?
The 1987 regulations (reg L3(3)) and 2006 regulations (reg 82(3)) say pensions are discharged by payments in advance. We found no equivalent wording in the 2015 regulations. Hampshire says it pays in advance on the 1st of every month. Ask your administrator which period each payment covers.
When will I get my first police pension payment?
On your administrator's first pay date after your pension is set up. Hampshire says the first payment is made on the normal payroll run after retirement, or at the end of the following month if that run has already passed. The first payment can include a part month or arrears from your retirement date.
When is the police pension lump sum paid?
In the 2006 scheme the regulations require the retirement lump sum to be paid within three months of retirement (reg 82(5)). The 1987 regulations say a lump sum is paid forthwith once due, and the Home Office 1987 guide says normally on the first working day after retirement. For the 2015 scheme we found no fixed deadline; ask your administrator.
Why is my first police pension payment taxed so much?
Usually because it was paid on an emergency code. Hampshire says that unless it has your P45, HMRC tells it to set new pensions up on 0T on a week 1 month 1 basis, which gives no tax-free allowance. Once HMRC issues the right code on a cumulative basis in the same tax year, the overpaid tax is normally refunded through the pension.
What tax code should my police pension have?
There is no single right code. HMRC sets it from all your income. 1257L is the code for most people with one job or pension. If you also get the State Pension, HMRC usually collects tax on it through your police pension code, so the number will be lower. A code ending M1, W1 or X is an emergency code.
Do I get a P60 for my police pension?
Yes. The pension payer issues a P60 after each tax year showing the pension paid and tax deducted. LPPA says its P60s are available no later than 31 May; Hampshire publishes them on its member portal. In your retirement year you will also have a P60 or P45 from force payroll for your salary.
Does my police pension go up in the first April after I retire?
Usually, but by a fraction. Under the Pensions Increase (Review) Order 2026, a pension that began in the year before the increase got the full percentage multiplied by complete months in payment divided by 12. If you are under 55 and the pension is for your own service, no increase is paid until 55 unless an exception applies.
Will my pension go up if I retire before 55?
Not until you reach 55, unless you retired on ill-health grounds, are disabled within the meaning of the Pensions (Increase) Act 1971, or the pension is a survivor's pension or relevant injury pension (section 3). Hampshire says under-55s get no increase until their 55th birthday unless retired on ill health or receiving a dependant's pension.
Do I need to send a life certificate for my police pension?
Administrators run their own checks. Hampshire says it regularly reviews entitlement and may ask you to verify your identity, especially if you live overseas, usually through its portal or a witnessed declaration of entitlement form. It also temporarily stops a pension if post is returned undelivered. Keep your address up to date.
What should I do if my police pension has not been paid?
Check the pay date (weekend and bank holiday dates move earlier), check your bank the next day, and check whether you changed bank or address recently. Then contact your administrator. Hampshire says it suspends a pension when mail is returned and restarts it, including missed payments, once identity is confirmed.
Sources and how we checked them
Every factual claim on this page was written from the sources below, read on 1 October 2026. Rules and figures change, so check the source for the date you are reading this. Where we could not confirm something from an official or independent source, the page says so rather than guessing. Spotted something out of date? See our corrections policy.
- Police Pensions Regulations 1987 (SI 1987/257), Part L, regs L1, L3 and L4 (legislation.gov.uk, not fully revised) — who pays; payable for each year; payments in advance at reasonable intervals; lump sums paid forthwith (accessed 1 October 2026)
- Police Pensions Regulations 2006 (SI 2006/3415), regs 81 and 82 (legislation.gov.uk) — payable by the police authority; each month; in advance; lump sum within three months (accessed 1 October 2026)
- Police Pensions Regulations 2015 (SI 2015/445), regs 9, 92 and 124 (legislation.gov.uk) — scheme manager is the police pension authority; pension payable for each month from the last day of service; commutation before first payment (accessed 1 October 2026)
- Pensions (Increase) Act 1971, section 3 (legislation.gov.uk) — no increase before 55 on a pension for your own service, with exceptions (accessed 1 October 2026)
- Pensions Increase (Review) Order 2026 (SI 2026/256), article 3 — 3.8% from 6 April 2026; pro-rata by complete months for pensions that began on or after 7 April 2025 (accessed 1 October 2026)
- Public Service Pensions and Judicial Offices Act 2022, sections 10 and 11 — deferred choice for active and deferred members; election takes effect immediately before becoming a pensioner (accessed 1 October 2026)
- Police Pensions Act 1976, section 11 — the police pension authority for a force (accessed 1 October 2026)
- Home Office: police pension administrator contacts, England and Wales (last updated 15 September 2023) — administration lies locally with each force; which administrator each force used in 2023 (accessed 1 October 2026)
- Home Office: The Police Pension Scheme 1987 members' guide (October 2006) — section 12: pensions payable in advance, usually monthly; lump sums normally the first working day after retirement (accessed 1 October 2026)
- Hampshire Pension Services: police pension pay dates, payslips and tax, pensions increase, change in circumstances, overseas members and FAQs — 1st of month in advance; 2026/27 dates; 0T week 1 month 1 at set-up; under-55 increases; bank change cut-off; declaration of entitlement (accessed 1 October 2026)
- LPPA: pension pay dates and understanding your P60 — Lancashire Police 2026/27 pay dates; overseas delay; P60 by 31 May; tax code queries go to HMRC (accessed 1 October 2026)
- LPPA: tax and your pension — temporary tax on the first payment; refund once HMRC sends a cumulative code in the same tax year (accessed 1 October 2026)
- GOV.UK: Tax codes (including emergency tax codes) — one code per job or pension; M1, W1, X and NONCUM; updates within 15 working days; refunds through pay (accessed 1 October 2026)
- GOV.UK: Your P45, P60 and P11D forms — what a P45 and P60 show; P60 by 31 May (accessed 1 October 2026)
- GOV.UK: Tax when you get a pension — pension provider deducts tax including tax due on the State Pension; arrears paid as a lump sum and recalculation (accessed 1 October 2026)
- GOV.UK: Income Tax rates and Personal Allowances (2026 to 2027) — £12,570 Personal Allowance and 20% basic rate used in the illustrative example (accessed 1 October 2026)
- Home Office: Police Pensions (Remediable Service) Regulations 2023, government response (19 July 2023) — deferred choice at retirement using a Remediable Service Statement (accessed 1 October 2026)
- The Pensions Ombudsman: how to complain about a pension problem — raise it informally, then the scheme's internal dispute resolution procedure, then the Ombudsman (accessed 1 October 2026)
On this topic elsewhere
More in this guide series
Pension tools and guides
Disclaimer
PolicePay.co.uk is an independent reference site. It is not authorised by the Financial Conduct Authority and this page is general information, not financial, tax or pension advice, and it cannot consider your personal circumstances. Pension and tax rules change and depend on your scheme, service and tax position: check your pension administrator's statement and, where sums are large or decisions hard to reverse, speak to an FCA-authorised adviser, Pension Wise (free guidance for defined contribution pensions only) or HMRC. Details apply to England and Wales unless stated. Details are as checked on 1 October 2026.