23 October 2026
New Freedom of Information data obtained by Medifintech, an NHS pension specialist business and part of Quilter, reveals a gap of more than 30,000 between NHS Pension Scheme members identified as potentially needing to take tax-related action following the McCloud remedy and the number of NHS-related submissions received by HMRC.
The findings raise concerns that thousands of NHS workers may not realise they need to take action, potentially missing out on substantial tax refunds or facing unexpected tax liabilities. Medifintech is calling for greater awareness and a review of the relevant tax deadlines to protect affected members.
The McCloud remedy was introduced after pension reforms affecting public sector workers were found to be discriminatory. For affected NHS workers, it has resulted in pension growth being recalculated for previous tax years, potentially changing the amount of annual allowance tax they should have paid. Some members may be entitled to refunds, others may have additional tax to pay, while some will see no change.
Data from the NHS Business Services Authority (NHSBSA) shows that, of the 128,172 Remediable Pension Savings Statements (RPSS) issued, 48,725 were sent to members identified as potentially needing to take tax-related action and had been in their possession for at least three months when the data was compiled.
An RPSS provides revised pension savings information following the McCloud remedy, but receiving one does not automatically correct a member's tax position. Members must establish whether their historic annual allowance tax calculations have changed and whether further action is required.
Separate HMRC figures show that it had received just 18,577 NHS-related McCloud submissions as at 24 September 2026, more than 30,000 fewer than the number of members identified by NHSBSA.
Not everyone identified as potentially needing to act will ultimately need to make a submission to HMRC, and the figures cannot establish precisely how many cases remain unresolved. Nevertheless, the substantial difference raises concerns that many NHS workers may not have appreciated the significance of their RPSS or the need to review their tax position.
The findings come just weeks after the publication of the independent Tennant Review, which highlighted the significant challenges NHSBSA has faced in delivering the McCloud remedy, including missed statutory deadlines and weaknesses in its systems and processes. Medifintech argues that NHS workers are now being asked to navigate the same underlying complexity in resolving their own historic tax positions, often without specialist knowledge or support.
Medifintech is calling on NHSBSA to urgently contact members whose RPSS indicates potential tax action, making clear what they need to do and the consequences of failing to act. It is also urging HMRC to review the relevant McCloud tax deadlines and consider further extensions to ensure members are not financially disadvantaged. Without further intervention, NHS workers could miss out on substantial tax refunds, face unexpected tax liabilities or lose important protections available through Scheme Pays, which allows tax charges to be met from their pension benefits rather than paid personally.
The issue extends beyond those who have already received statements. Nearly 20,000 further RPSSs remain outstanding, potentially leaving more NHS workers needing to assess whether their historic pension tax position has changed.
The financial consequences can be significant. Among cases completed with support from Medifintech, 58.9% have resulted in a tax refund, with an average refund of £15,702.
Importantly, eligible NHS Pension Scheme members may also reclaim up to £1,000, including VAT, towards the cost of professional assistance with their McCloud tax calculations and HMRC submissions through the NHS Cost Claim Back scheme. This means members struggling to understand their RPSS may be able to obtain specialist support without bearing the full cost themselves.
Claims are subject to eligibility criteria and must generally be submitted within 12 months of receiving the RPSS. However, Medifintech has seen NHSBSA take a pragmatic approach to this deadline, accepting claims outside the 12-month window where circumstances justify it.
Jack Needham, technical pensions specialist at Medifintech, said:
“The McCloud remedy has left thousands of NHS workers facing an incredibly complicated tax exercise, and these figures suggest a significant number may still need to establish whether they need to take action.
“There can be substantial sums at stake. Almost six in ten cases we have helped complete have resulted in a tax refund averaging more than £15,700, while others have additional tax to pay. Anyone who has received an RPSS should make sure they understand what it means for their tax position rather than assume there is nothing further to do.
“Members should not be put off seeking professional help because of the cost. Eligible NHS workers can reclaim up to £1,000 towards qualifying professional fees through the NHS Cost Claim Back scheme, something we suspect many will be unaware of.
“The Tennant Review demonstrated just how difficult the McCloud remedy has been for NHSBSA to administer. If an organisation with substantial resources and specialist expertise has struggled with its complexity, we cannot reasonably expect individual NHS workers to navigate the resulting tax calculations without difficulty. Simply issuing an RPSS is not enough. Members need clear guidance, proactive support and sufficient protection against missing deadlines. The remedy was intended to correct an injustice, not create further financial detriment.”
