'Your retirement' newsletter

Your pension at your fingertips

‘My Pension’ is a secure online member self-service website that allows you to take control of your Local Government Pension: 

• Securely view, download, and print monthly payslips and your annual P60* – keeping you up to date with the pension benefits you have received.
• Calculate benefits payable upon your death and manage who you wish to receive any death grant lump sum (if payable) when you pass away**.
• Update your personal and bank details online.

*Note: From the 1st of April 2026 the pay variance has increased to £10 from £5 previously and will increase incrementally each April by £5, until a ceiling of £30 is reached. Members who use ‘My Pension’ have convenient, online access to a payslip every month, so please contact us if you wish to consider switching to this service.

**The Pension Fund make the final decision but take account of your wishes where possible. 

Your pension payment dates from September 2026

Scheme Changes – Improving access and fairness in the LGPS

The Government has confirmed a series of changes to the Local Government Pension Scheme (LGPS) to make the LGPS fairer for all members. Most changes took effect from 1 April 2026, and some will be applied retrospectively. The consultation included several proposals aimed at improving outcomes for members and their dependants, but the changes that affect you most are about survivor benefits and death grants.

Below is a summary of the key changes and what they may mean for you.

Fairer survivor benefits

From 1 April 2026, survivor pensions are calculated more consistently to ensure equal treatment regardless of the sex of the deceased member or their surviving spouse/civil partner.

Some survivor pensions will be increased as more of the member’s service before April 2014 will now count. Some survivor pensions will become payable for the first time, this is most likely to affect male survivors of female members who left the pension scheme before April 1988.

Who could be affected?

The changes apply to deaths dating back to:

• 5 December 2005 for opposite‑sex marriages and same‑sex civil partnerships
• 14 March 2014 for same‑sex marriages
• 31 December 2019 for opposite‑sex civil partnerships.

Some cohabiting partners’ pensions may also increase if the member died between 1 April 2008 and 31 March 2014.

You do not need to take any action. However if spouse’s/partners etc feel they qualify then please let us know and we will look into it.
We will identify any affected cases and contact you if a review applies. This is a complex exercise. We will work through the legislation, find potential cases, and then recalculate pensions.

Changes to death grants

There are also changes to the rules around death grants:

• Age limit removed: A death grant can now be paid even if a member dies after age 75. This change is backdated to cover deaths from 1 April 2014.

A death grant is only paid in limited circumstances when an LGPS member dies after age 75. LGPS pension funds are working to identify any new death grants in respect of members who died after age 75 since April 2014. Where necessary, they will contact the beneficiaries or personal representatives to arrange payment of the death grant. Interest for late payment will be added. Death grants where someone dies over the of 75 will likely be subject to tax, at either the recipients marginal tax rate or a flat rate of 45% if paid to the personal representative.

• More discretion over who receives the death grant: Your pension fund no longer has to pay late death grants to personal representatives. Instead, it can use its discretion to choose the most appropriate beneficiaries. This means the death grant will be taxed at each beneficiary’s marginal rate of tax, rather than the 45% charge that applies when it is paid to personal representatives. Some older AVC arrangements are excluded from this change.

A ‘late’ death grant is usually one that is not paid within two years of the date of death. Before 1 April 2026, a ‘late’ death grant could only be paid to personal representatives.

A great source of information for pensioners

East Sussex Pension Fund has its own website dedicated to supporting members, beneficiaries, and employers of the pension scheme. The website holds a comprehensive range of information to support you in your retirement.

ESPF main website address

Pensioners – a whole section dedicated to pensioners of the scheme looking at areas such as pensions in payment, death in retirement and frequently asked questions.

We have also added the ‘East Sussex Pension Assistant’ (ESPA) to key pages of the website. This is available 24/7 and allows users to ask a generic pension related question online with an answer (where possible) provided immediately. 

ESPA SUPPORT PAGE | East Sussex Pension Fund

New investment pooling partner in place

The Government launched its "Fit for the Future" consultation in late 2024. This set out key reforms to investment management in the LGPS, outlining minimum standards of pooling for all LGPS pools. The proposed approach of our current pooling partner ACCESS to comply with the requirements of the consultation was not supported by government. 

As a result, ESPF was required to identify a new pooling partner. On the 1 April 2026; East Sussex Pension Fund became a shareholder in a new pool - the Border to Coast Pensions Partnership (a FCA-authorised asset pool since 2018 and one of the largest LGPS pools in the UK). Explore more:

Dealing with bereavement

 We understand when a bereavement occurs if can be a challenging time. This article explains the process which occurs following the death of an LGPS Scheme Member.

How to notify the Pension Team

To tell us about the death of a member, there is certain information the family or representative needs to provide. 

This includes the following information about the Member:

• Full name
• National Insurance Number
• Address
• Date of death

This can be provided via email at [email protected], or you can contact us on 0300 200 1022. Please also provide your full name and the details of the Member’s next of kin, personal representative, or executor - the person dealing with the Member’s estate. This includes their name, address, email address and telephone number.

Tell Us Once is a service that lets you report a death to most government organisations in one go. If we are notified by the Tell Us Once service, they should inform us of all necessary information.

We will write to or email our key contact, enclosing any necessary forms that need completion. These should be signed and returned by email or to our postal address. Once we receive the forms, we will process benefits, if any, that are due and notify all relevant parties when this is complete.

Understand about the type of benefits which may be payable when you pass away

 As a pensioner member a lump sum death grant, survivor pension and children’s pensions may become payable upon your death. Any benefits payable will depend on when you joined and retired and if you have any dependants when you die.

Explore more about Death in retirement

What to do if you have a tax query

If appropriate, income tax is deducted from your pension following HM Revenue and Customs (HMRC) guidelines. Any tax queries should be directed to HMRC.

Write: Pay As You Earn, H.M. Revenue and Customs, BX9 1AS             

Phone: 0300 200 3300

You should quote the ESCC Pensions reference of 334/EZ61724, your payroll reference number and National Insurance number (shown at the top of your pay advice slips).

Death grants paid via the Local Government Pension Scheme are currently out of scope for inheritance tax.

However, from 6 April 2027, most unused pension funds and pension death benefits will be brought within the value of a deceased person’s estate for Inheritance Tax purposes. This includes death grants paid via the LGPS*. 

Under the new rules, it will be the responsibility of the deceased’s personal representative to obtain the value of certain death benefits payable from any former pension arrangements. The personal

representative will then calculate whether inheritance tax is due on the member’s estate, using an HMRC online calculator. Where inheritance tax is due, the personal representative must provide details to the relevant pension schemes. It will be for pension administrators to calculate the tax due, deduct it and pay it across to HMRC, before paying the death grant to the appropriate dependant.

If the pension scheme member dies before 6 April 2027, then the current rules will apply even if pension benefits are paid to their beneficiaries after this date.

* It’s important to note that many LGPS death grants would continue to be paid without any tax deducted because the value of the estate is lower than the threshold for inheritance tax.

What is it and what can you do with it?

The easiest way to check your tax is through the HMRC personal tax account at http://www.gov.uk/personal-tax-account. Your personal tax account is like an online bank account for tax.

What can I do with it? 

You can use your personal tax account to:

• Change your address with HMRC

• Check your tax code, personal allowance and income details for up to four previous tax years

• Tell HMRC about any changes that could affect your tax code

• Update any employer and pension provider details

• See how much tax is due for the current tax year

• Check tax code changes and access information on why they have changed

• Get an estimate of your state pension and check your National Insurance record

• Claim marriage allowance

• Claim a refund of overpaid tax

How do I sign up?

If you are ready to sign up, you can go straight to the personal tax account sign-in page at http://www.gov.uk/personal-tax-account. There is also a trusted helper option that allows you to ask a close friend or family member to help you use your personal tax account.

Help for those on lower income

Help for those on lower income

If you are over State Pension age and on a low income, you may be entitled to extra money to help with your living costs separate from your State Pension by applying for pension credit.

Find out more on the GOV.UK website or call the pension credit claim line on 0800 99 1234.

If you get Pension Credit you can also get other help, such as:

•       Housing Benefit if you rent the property you live in
•      Winter Fuel Payment
•      Support for Mortgage Interest if you own the property you live in
•      Council Tax discount
•      A free TV licence if you’re aged 75 or over
•      Help with NHS dental treatment, glasses and transport costs for hospital appointments if you get a certain type of Pension Credit
•       Help with your heating costs through the Warm Home Discount Scheme
•       A discount on the Royal Mail redirection service if you’re moving house

Help with your financial affairs

Some pensioners ask relatives or friends to help with their financial affairs. To enable us to take their instructions about a change of address or bank details, we need evidence of either:

·       a Power of Attorney, or

·       a Court of Protection order.

For information on how to make a Power of Attorney see:

Hints and tips from Age UK

Age UK provide information on age-related health conditions, tips, and advice on staying fit and healthy, as well as information on dealing with health services and leaving hospital.

Visit the AGE UK website to find out more

The Silver Line Helpline is a free, confidential telephone service run by Age UK, providing friendship, conversation, and support for older people. Lines are open 24 hours a day, 7 days a week.

Loneliness can be tough, and many older people know this from experience. We need connection whatever our age – especially if we live alone or further away from family. The Silver Line gives people the opportunity to exchange a brief, friendly word or enjoy a long, enriching conversation. The kind of call offered depends very much on what people might want or need when they pick up the phone to talk to them.

The Silver Line service also helps by offering:

·       information and support.

·       insight into how to access local groups and services.

·       a referral to regular friendship calls, a service also run by Age UK.

·       support for older people experiencing abuse and neglect.

Find out more about The Silver Line helpline

We are here to help

If you'd like to get in touch by email or phone, please visit the contact us page on our website.

If you are looking for free guidance on Pensions, please visit the MoneyHelper website.

MoneyHelper joins up money and pensions guidance to make it quicker and easier to find the right help, MoneyHelper brings together the support and services of three government-backed financial guidance providers: the Money Advice Service, the Pensions Advisory Service and Pension Wise.