Tax charge and changes to NHS pension

Yukster

My NHS pension input amount for this year will initially be based on the 2015 scheme membership, but around October 2023 my past pension input amounts including this year's will be replaced with 1995 scheme membership. That effectively means that i have less AA left over to pay into my SIPP when calculating my input amount based on the 2015 scheme membership. However, if I calculate my remaining AA based on the 1955 scheme, I will have more AA left over and could pay more into my SIPP, but I will have to pay a tax charge that I can reclaim in Oct 2023. I have been told that HMRC have agreed to forgo the tax charge in these circumstances so I and others in this position won’t have to pay and then reclaim the tax charge. Has anyone here seen this published anywhere official?

saucer

There's a good summary of the overall position here NHS Pensions – what the McCloud judgement means for you - Moore & Smalley (mooreandsmalley.co.uk) It is from a year ago and there may be more up to date info out there, but I think the bottom line is that there is a lot of work to be done by NHSBSA by October 2023 to have systems in place to allow comparisons of pensions in both legacy and 2015 schemes.  As far as I am aware any decision about which you take your pension from is only made at the point of retirement.  Do you not have unused AA from previous years that you could carry over?

Yukster

See below another thread where the issue of calculating the NHS input amount is discussed https://forums.moneysavingexpert.com/discussion/comment/79093140#Comment_79093140. The discussion there gave rise to my question at the top of this thread which I am hoping one of you learned people can answer.