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<!DOCTYPE html> <html lang="en-gb" dir="ltr"> <head> <meta charset="utf-8"> <meta name="author" content="Tara Atkins"> <meta name="viewport" content="width=device-width, initial-scale=1"> <meta name="description" content="fpsregs.org"> <meta name="generator" content="Joomla! - Open Source Content Management"> <title>First Options Exercise</title> <link href="/media/system/images/joomla-favicon.svg" rel="icon" type="image/svg+xml"> <link href="/media/system/images/favicon.ico" rel="alternate icon" type="image/vnd.microsoft.icon"> <link href="/media/system/images/joomla-favicon-pinned.svg" rel="mask-icon" color="#000"> <link href="/media/system/css/joomla-fontawesome.min.css?ccaba463d1c5f118fc299020fa6c0b24" rel="lazy-stylesheet" /><noscript><link href="/media/system/css/joomla-fontawesome.min.css?ccaba463d1c5f118fc299020fa6c0b24" rel="stylesheet" /></noscript> <link href="/media/templates/site/cassiopeia/css/template.min.css?ccaba463d1c5f118fc299020fa6c0b24" rel="stylesheet" /> <link 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</nav> <div id="system-message-container" aria-live="polite"></div> <main> <div class="com-content-article item-page" itemscope itemtype="https://schema.org/Article"> <meta itemprop="inLanguage" content="en-GB"> <div class="page-header"> <h1 itemprop="headline"> First Options Exercise </h1> </div> <div itemprop="articleBody" class="com-content-article__body"> <p>A time-limited options exercise took place between 2014 and 2015 to allow eligible individuals to join the FPS.聽Those who qualified for special membership of聽FPS 2006聽had to聽make an election to join no later than 30 September 2015 (as extended by SI 2015/590).</p> <p>Guides and other communications related to the first options exercise are listed in the table below split between member and employer:</p> <div id="myAccordion" class="accordion" role="tablist"> <div class="accordion-item "> <h2 class="accordion-header" id="article102-sliders1-heading"> <button class="accordion-button collapsed" type="button" data-bs-toggle="collapse" data-bs-target="#article102-sliders1" aria-expanded="" aria-controls="article102-sliders1" role="tab"> Employer guidance and information </button> </h2> <div id="article102-sliders1" class="accordion-collapse collapse " aria-labelledby="article102-sliders1-heading" role="tabpanel"> <div class="accordion-body"> <table style="border-collapse: collapse; width: 100%;" border="1"> <tbody> <tr style="background-color: #f7f2e0;"> <td style="width: 19.8213%; height: 15px;"><strong>Document</strong></td> <td style="width: 15.7595%; height: 15px;">聽</td> <td style="width: 49.717%; height: 15px;"><strong>Description</strong></td> <td style="width: 14.7022%; height: 15px;"><strong>Date of issue</strong></td> </tr> <tr> <td style="width: 19.8213%; height: 15px;"><a title="Employer guide" href="/images/RDS/1.Employerguide.pdf" target="_blank" rel="noopener noreferrer">Employer guide</a>聽</td> <td style="width: 15.7595%; height: 15px;">(PDF, 24 pages, 323kb)</td> <td style="width: 49.717%; height: 15px;"> <p>Action to be taken by employers to identify and contact prospective members</p> </td> <td style="width: 14.7022%; height: 15px;">March 2014</td> </tr> <tr> <td style="width: 19.8213%; height: 15px;"><a title="HMRC data request factsheet" href="/images/admin/HMRCdatarequestv1.pdf" target="_blank" rel="noopener noreferrer">HMRC data request factsheet</a>聽</td> <td style="width: 15.7595%; height: 15px;">(PDF, 2 pages, 396kb)</td> <td style="width: 49.717%; height: 15px;">LGA FAQs聽factsheet to assist聽Authorities in聽responding to HMRC's request for data on tax relief claims for FPS 2006 special members</td> <td style="width: 14.7022%; height: 15px;">August 2018</td> </tr> <tr> <td style="width: 19.8213%; height: 15px;"><a title="HMRC retained firefighter bulletin" href="/images/RDS/HMRC-retained-firefighter-bulletin.pdf" target="_blank" rel="noopener noreferrer">HMRC retained firefighter bulletin</a></td> <td style="width: 15.7595%; height: 15px;">(PDF, 1 page, 105kb)</td> <td style="width: 49.717%; height: 15px;">Bulletin provided by HMRC to provide further clarity around the information they have requested from FRA鈥檚, regarding national insurance refunds relating to the first options exercise</td> <td style="width: 14.7022%; height: 15px;">April 2023</td> </tr> <tr> <td style="width: 19.8213%;"><a title="Special Members Conversion Factors" href="/images/RDS/2006-Scheme-Special-Member-Conversion-Factors.pdf" target="_blank" rel="noopener noopenernoreferrer">Special Members Conversion Factors</a></td> <td style="width: 15.7595%;">(PDF, 8 pages, 82kb)</td> <td style="width: 49.717%;">GAD guidance and conversion factors for converting Standard Membership Transferred-in Service Credits, Added years and Additional Pension Benefit to Special Membership Transferred-in Service Credits, Added Years and Additional Pension Benefit (APB)</td> <td style="width: 14.7022%;">February 2015</td> </tr> <tr> <td style="width: 19.8213%; height: 15px;"><a title="Special member information request covering letter" href="/images/RDS/HMRCinfo060818.pdf" target="_blank" rel="noopener noreferrer">Special member information request covering letter</a>聽</td> <td style="width: 15.7595%; height: 15px;">(PDF, 2 pages, 146kb)</td> <td style="width: 49.717%; height: 15px;">Special members information request covering letter from HMRC - tax relief claims</td> <td style="width: 14.7022%; height: 15px;">August 2018</td> </tr> <tr> <td style="width: 19.8213%; height: 15px;"><a title="Special members information spreadsheet" href="/images/RDS/HMRCrequest060818.xlsm" target="_blank" rel="noopener noreferrer">Special members information spreadsheet</a>聽</td> <td style="width: 15.7595%; height: 15px;">(xlsm, 12kb)聽</td> <td style="width: 49.717%; height: 15px;">Special members聽information spreadsheet from HMRC - tax relief claims</td> <td style="width: 14.7022%; height: 15px;">August 2018</td> </tr> <tr> <td style="width: 19.8213%; height: 15px;"> <p><a title="Special members of FPS 2006 02 05 18" href="/images/admin/2006specialmembers.pdf" target="_blank" rel="noopener noreferrer">Special members of FPS 2006</a>聽</p> </td> <td style="width: 15.7595%; height: 15px;"> <p>(PDF, 115 pages, 2,300kb)</p> </td> <td style="width: 49.717%; height: 15px;"> <p>Presentation slides from the event held at 18 Smith Square on聽2 May聽2018</p> </td> <td style="width: 14.7022%; height: 15px;"> <p>May 2018</p> </td> </tr> <tr> <td style="width: 19.8213%; height: 15px;"> <p><a title="Informal tax and NI guide" href="/images/RDS/12.Taxguide.pdf" target="_blank" rel="noopener noreferrer">Tax and NI guide</a>聽</p> </td> <td style="width: 15.7595%; height: 15px;">(PDF, 16 pages, 643kb)</td> <td style="width: 49.717%; height: 15px;">Informal聽guidance on Income Tax and National Insurance implications聽</td> <td style="width: 14.7022%; height: 15px;">Version 2. Oct 2016</td> </tr> </tbody> </table> </div> </div> </div> <div class="accordion-item "> <h2 class="accordion-header" id="article102-sliders2-heading"> <button class="accordion-button collapsed" type="button" data-bs-toggle="collapse" data-bs-target="#article102-sliders2" aria-expanded="" aria-controls="article102-sliders2" role="tab"> Member communications </button> </h2> <div id="article102-sliders2" class="accordion-collapse collapse " aria-labelledby="article102-sliders2-heading" role="tabpanel"> <div class="accordion-body"> <table style="border-collapse: collapse; width: 100%; height: 584px;" border="1"> <tbody> <tr style="background-color: #f7f2e0; height: 24px;"> <td style="width: 20.1462%; height: 24px;"><strong>Document</strong></td> <td style="width: 15.5971%; height: 24px;">聽</td> <td style="width: 49.3095%; height: 24px;"><strong>Description</strong></td> <td style="width: 14.9472%; height: 24px;"><strong>Date of issue</strong></td> </tr> <tr> <td style="width: 20.1462%; height: 40px;"><a title="Time-limited death grant application" href="/images/RDS/5.DGapp.pdf" target="_blank" rel="noopener noreferrer">DG application form</a>聽</td> <td style="width: 15.5971%; height: 40px;">(PDF, 2 pages, 74kb)</td> <td style="width: 49.3095%; height: 40px;"> <p>Application for a time-limited death grant</p> </td> <td style="width: 14.9472%; height: 40px;">April 2014</td> </tr> <tr style="height: 40px;"> <td style="width: 20.1462%; height: 40px;"><a title="Eligible member guide" href="/images/RDS/6.Modterms.pdf" target="_blank" rel="noopener noreferrer">Eligible member guide</a>聽</td> <td style="width: 15.5971%; height: 40px;">(PDF, 18 pages, 293kb)</td> <td style="width: 49.3095%; height: 40px;"> <p>Modified pension arrangements and terms of payment for eligible individuals聽</p> </td> <td style="width: 14.9472%; height: 40px;">November 2014</td> </tr> <tr style="height: 64px;"> <td style="width: 20.1462%; height: 64px;"><a title="Employee guide" href="/images/RDS/2.Employeeguide.pdf" target="_blank" rel="noopener noreferrer">Employee guide</a>聽</td> <td style="width: 15.5971%; height: 64px;">(PDF, 20 pages, 210kb)聽</td> <td style="width: 49.3095%; height: 64px;"> <p>Employee information leaflet on the introduction of the new modified pension arrangements</p> </td> <td style="width: 14.9472%; height: 64px;">April 2014</td> </tr> <tr> <td style="width: 20.1462%; height: 40px;"><a title="Expression of interest letter" href="/images/RDS/3.EOI.pdf" target="_blank" rel="noopener noreferrer">EOI letter</a>聽</td> <td style="width: 15.5971%; height: 40px;">(PDF, 3 pages, 172kb)</td> <td style="width: 49.3095%; height: 40px;"> <p>Template expression of interest letter</p> </td> <td style="width: 14.9472%; height: 40px;">April 2014</td> </tr> <tr> <td style="width: 20.1462%; height: 40px;"><a title="Expression of interest form" href="/images/RDS/4.EOIform.pdf" target="_blank" rel="noopener noreferrer">EOI form</a></td> <td style="width: 15.5971%; height: 40px;">(PDF, 2 pages, 74kb)</td> <td style="width: 49.3095%; height: 40px;"> <p>Template expression of interest form</p> </td> <td style="width: 14.9472%; height: 40px;">April 2014</td> </tr> <tr style="height: 40px;"> <td style="width: 20.1462%; height: 40px;"><a title="FAQ guide" href="/images/RDS/9.FAQs.pdf" target="_blank" rel="noopener noreferrer">FAQs</a>聽</td> <td style="width: 15.5971%; height: 40px;">(PDF, 34 pages, 557kb)</td> <td style="width: 49.3095%; height: 40px;"> <p>Modified Retained FAQ guide - LGA</p> </td> <td style="width: 14.9472%; height: 40px;">May 2015</td> </tr> <tr style="height: 40px;"> <td style="width: 20.1462%; height: 40px;"><a title="Covering letter" href="/images/RDS/7.Modletter.pdf" target="_blank" rel="noopener noreferrer">Further information letter</a></td> <td style="width: 15.5971%; height: 40px;">(PDF, 3 pages, 159kb)聽</td> <td style="width: 49.3095%; height: 40px;"> <p>Template covering letter to be issued with eligible member guide</p> </td> <td style="width: 14.9472%; height: 40px;">February 2015</td> </tr> <tr style="height: 48px;"> <td style="width: 20.1462%; height: 48px;"><a title="Member presentation (Dorset FRS)" href="/images/RDS/Dorsetpresentation.pdf" target="_blank" rel="noopener noreferrer">Member presentation (Dorset FRS)</a></td> <td style="width: 15.5971%; height: 48px;">(PDF, 46 pages, 1,400kb)聽</td> <td style="width: 49.3095%; height: 48px;"> <p>Dorset FRS - member presentation</p> </td> <td style="width: 14.9472%; height: 48px;">March 2015</td> </tr> <tr style="height: 48px;"> <td style="width: 20.1462%; height: 48px;"><a title="Member presentation (Essex FRS)" href="/images/RDS/Essexpresentation.pdf" target="_blank" rel="noopener noreferrer">Member presentation (Essex FRS)</a>聽</td> <td style="width: 15.5971%; height: 48px;">(PDF, 26 pages, 529kb)聽</td> <td style="width: 49.3095%; height: 48px;"> <p>Essex FRS - member presentation</p> </td> <td style="width: 14.9472%; height: 48px;">January 2015</td> </tr> <tr style="height: 40px;"> <td style="width: 20.1462%; height: 40px;"><a title="FPS2006 guide for Special Members" href="/images/RDS/8.Schemeguide.pdf" target="_blank" rel="noopener noreferrer">Scheme guide</a>聽</td> <td style="width: 15.5971%; height: 40px;">(PDF, 37 pages, 660kb)</td> <td style="width: 49.3095%; height: 40px;"> <p>Guide to聽FPS 2006聽for Special Members</p> </td> <td style="width: 14.9472%; height: 40px;">May 2015</td> </tr> <tr style="height: 96px;"> <td style="width: 20.1462%; height: 96px;"><a title="Special members FPS 2006 factsheet" href="/images/Factsheets/Special-members-FPS-2006-factsheet.pdf" target="_blank" rel="noopener noreferrer">Special members FPS 2006 factsheet</a>聽</td> <td style="width: 15.5971%; height: 96px;">(PDF, 3 pages, 207kb)</td> <td style="width: 49.3095%; height: 96px;">Factsheet providing a summary of the first options exercise where eligible individuals could elect to become members of the scheme and an update on the second options exercise in which individuals will be able to elect to extend membership beyond 1 July 2000 to any employment as a retained firefighter prior to that date</td> <td style="width: 14.9472%; height: 96px;">October 2020</td> </tr> </tbody> </table> <p>聽</p> </div> </div> </div> </div> </div> </div> </main> </div> </div> <footer class="container-footer footer full-width"> <div class="grid-child"> <div id="mod-custom138" class="mod-custom custom"> <p>漏 2023 Firefighters' Pension Schemes Regulations and Guidance</p> <p><a href="https://www.webdigi.co.uk">Web development</a> by Webdigi</p></div> <div id="mod-custom139" class="mod-custom custom"> <p class="pull-right" style="clear: both;"><a style="clear: both;" href="/index.php/accessibility-statement">Accessibility Statement</a></p></div> </div> </footer> <a href="#top" id="back-top" class="back-to-top-link" aria-label="Back to Top"> <span class="icon-arrow-up icon-fw" aria-hidden="true"></span> </a> </body> </html>