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IHR1 – Civil Service Pension Scheme Application for an ill health retirement assessment (IHR1) The IHR1 form is an application for an ill health retirement assessment to be carried out by the Civil Service Pension Scheme Medical Adviser (SMA), Health Assured Ltd. By completing and submitting the IHR1 – P1 form, you are asking the SMA to consider whether or not you satisfy the medical criteria for an ill health retirement pension. If you are a member of classic plus, premium or nuvos the assessment will also confirm whether your entitlement is at the lower or upper tier. You should consult the ‘Ill Health Retirement – Guide for Members’ for advice about the eligibility conditions, criteria and procedure for applying for ill health retirement benefits from your Civil Service Pension scheme, including more details about the information asked for on the IHR form. The guide also gives information about the assessment timelines and what type of information and supporting documentation the Scheme Medical Adviser will be seeking. A copy of the guide is available to download from the ‘Publications’ section on the Civil Service Pensions website: www.civilservicepensionscheme.org.uk Please note: Health Assured Ltd may also need to consider whether or not you satisfy the criteria for HMRC severe ill health, in relation to the Annual Allowance. This separate assessment is only carried out if you request that this should be done. There is a fact sheet that tells you more about what this means and what to do if you fall into the category described, in Annex D of the ‘Ill Health Retirement – Guide for Members’. Issue date: October 2015 1 Notes for the

Transcript of PROTECT - STAFF · Web viewIHR1 – P1 IHR1 – P1 IHR1 – P1 PROTECT – STAFF IHR1 IHR1 – P2...

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IHR1 – P1

Civil Service Pension Scheme

Application for an ill health retirement assessment (IHR1)The IHR1 form is an application for an ill health retirement assessment to be carried out by the Civil Service Pension Scheme Medical Adviser (SMA), Health Assured Ltd. By completing and submitting the IHR1 – P1 form, you are asking the SMA to consider whether or not you satisfy the medical criteria for an ill health retirement pension. If you are a member of classic plus, premium or nuvos the assessment will also confirm whether your entitlement is at the lower or upper tier.

You should consult the ‘Ill Health Retirement – Guide for Members’ for advice about the eligibility conditions, criteria and procedure for applying for ill health retirement benefits from your Civil Service Pension scheme, including more details about the information asked for on the IHR form. The guide also gives information about the assessment timelines and what type of information and supporting documentation the Scheme Medical Adviser will be seeking. A copy of the guide is available to download from the ‘Publications’ section on the Civil Service Pensions website: www.civilservicepensionscheme.org.uk

Please note: Health Assured Ltd may also need to consider whether or not you satisfy the criteria for HMRC severe ill health, in relation to the Annual Allowance. This separate assessment is only carried out if you request that this should be done. There is a fact sheet that tells you more about what this means and what to do if you fall into the category described, in Annex D of the ‘Ill Health Retirement – Guide for Members’.

In order for the Scheme Medical Adviser to consider your application you will need to fully complete the required information on the IHR1 – P1 form including signatures where requested.

If you have specific queries please contact your employer directly.

Important Notes:

It is unlikely to be in your best interest to refuse to give medical consent for the Scheme Medical Adviser to approach your GP and/or Specialist for up to date medical information relating to this application. It is also important that you give consent for the Scheme Medical Adviser to send their assessment report to your employer because without a report and certificate:

Issue date: October 2015 1

Notes for the member

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IHR1 – P1

your employer cannot offer ill health retirement and can proceed to take other action (e.g. dismissal for inefficiency, if they intended to take such action), having first considered the appropriateness of ill health retirement;

it will be taken that you have stopped the ill health retirement process; you will not be able to appeal against the scheme medical adviser’s

assessment; you will not be able to apply for retrospective ill health retirement.

Please consult the ‘Ill Health Retirement – Guide for Members’ for more advice about the role of the Scheme Medical Adviser’s assessment report in the ill health retirement process and actions you can take if you disagree with the assessment.

Issue date: October 2015 2

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Civil Service Pension Scheme

Application for an ill health retirement assessment

Part 1 – Member to completeYou should refer to the ‘Ill Health Retirement – Guide for Members’, when filling this in.

Your Details

Your nameTitle      Surname      

Forename(s)      

Your date of birth      

Home address (including post code)

     

     

     

     

Daytime telephone number      

Alternative telephone number      

Request for medical advice – HMRC severe ill health criteriaHealth Assured Ltd are medical advisers to the Civil Service pension scheme. They are being asked to consider whether you satisfy the HMRC criteria for severe ill-health. If you meet the criteria for severe ill-health you will be exempt from any Annual Allowance tax charge, in relation to your Civil Service pension, in the year that you leave service on ill health grounds.Please complete this part of the form as fully as you can, indicate if you wish to proceed with the severe ill health assessment and sign the Declaration. Further information about the HMRC Annual Allowance tax charge can be found in the Fact Sheet at the end of this form.

Please tick one of the following optionsI do wish to go ahead with the HMRC severe ill-health assessment: YES:

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I do not wish to go ahead with the HMRC severe ill-health assessment:No:

The Scheme Medical Adviser (Health Assured Ltd) may need to examine you in order to do their assessment. They will telephone you to arrange an appointment if they want you to attend a medical consultation.If Health Assured Ltd want you to attend a medical consultation and you have any specific mobility, hearing or visual needs that you think they should know about in relation to this, please provide details.

     

Please note: If you turn down or fail to attend an appointment on two occasions, the Scheme Medical Adviser will provide an assessment on the basis of the information available to them.

I consent to the information in my occupational health records, and any information obtained in relation to my application for ill health retirement to be used for the purpose of assessment against the HMRC severe ill health criteria. I also consent to my GP / specialist providing medical information to CHS in connection with such an assessment. I further consent to the disclosure of that information by Health Assured Ltd to my former employer and to MyCSP, the pension administrator.

Signature

Date      

Please now provide the following information which will help the Scheme Medical Adviser consider your application:

Please describe why you believe that you are not able to work in your usual job.

     

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Please explain any barriers to your working in your usual job.

     

Do you believe that you could you do any other work? Yes: No:

If you have answered ‘yes’, please say briefly what work you believe you could do in your current workplace, or any other job.

     

Why do you believe that you will not be able to return to work before your scheme pension age?

     

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Medical Consent Form 1

Consent for Health Assured Ltd to approach your doctor or specialist for further information about your medical condition

Please read this section which gives information about your rights in relation to your medical records under the terms of the Access to Medical Reports Act 1988.

Health Assured Ltd may wish to apply to your doctor or specialist for further medical information. They will need your consent to do this. If you wish to give consent you must confirm this by completing the required fields in the consent box below and then proceed to the next section on this page. You also have the right to refuse consent. If you choose to refuse consent then you can ignore the following information on this page and proceed directly to Medical Consent form 2 which explains what happens to the report that Health Assured Ltd produce after they have completed their assessment.

If you give your consent you have the right to see information about your medical condition before it is supplied to Health Assured Ltd. You will have 21 days from the date of Health Assured Ltd’s letter telling you that a medical report has been requested, in which to ask your doctor, specialist or consultant to let you see their report. If you do not ask to see their report, you will still have a right to see information about your medical condition for up to six months after it has been sent to Health Assured Ltd.

If you consent to Health Assured Ltd seeking further information about your medical condition, please put ‘X’ in the box and sign and date below to confirm your decision.

I consent

Signature Date      

If you have agreed to give consent above you must now answer this question.Under the terms of the Access to Medical Reports Act 1988 do you intend to ask your doctor, specialist, or consultant to let you see their report before it is supplied Health Assured Ltd? Please put ‘X’ in the relevant box.

YES:

NO:

If you have given consent Health Assured Ltd to contact your doctor or specialist you must complete a separate Medical Information Consent Form for each medical practitioner you would be prepared for Health Assured Ltd to contact. The Medical Information Consent Forms (lettered ‘a’, ‘b’ and ‘c’), can be found at the end of this IHR1 - P1 form.

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Medical Consent Form 2

Release of the Scheme Medical Adviser’s medical assessment report

Once the Scheme Medical Adviser, Health Assured Ltd has completed their assessment they will produce a report for your employer. The report will confirm whether or not you have a qualifying medical reason for ill health retirement. It will include any information about your health that the Scheme Medical Adviser, in their absolute discretion, regard as being of material relevance to your application.

Your employer cannot offer ill health retirement without a report and certificate from the Scheme Medical Adviser confirming that you have a qualifying medical reason for ill health retirement.

If you consent to the Scheme Medical Adviser sending their report to your employer, including relevant information about your health please put ‘X’ in the box and sign and date below to confirm your decision.

I consent

Signature Date      

You will automatically be sent a copy of the report at the same time as it is sent to your employer, but you can ask not to be sent a copy if you do not want to see it.

You can also ask to see a copy of the report before it is sent to your employer.

If you do not want to see a copy of the report at all please put “X” in the box.

NO:

If you wish to receive a copy of the report before it is sent to your employer, please put “X” in the box.

YES:

If there is no “X” in either box above then you will automatically be sent a copy of the report at the same time as it is sent to your employer (if you have consented).If you ask to see the report before it is released to your employer you will have 5 working days from the date it is issued to you to: ask the Scheme Medical Adviser to correct any factual errors in the report; withdraw consent for the report to be sent to your employer.

You will only be given one opportunity to ask for factual errors to be corrected.

If you have asked for the report to be amended, the Scheme Medical Adviser can no longer send any report to your employer without your renewed consent to do so. You must therefore, contact them within 5 working days of the date on

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the corrected report (or the letter telling you that the Scheme Medical Adviser will not make changes to the report), to tell them whether you wish them to release the report to your employer or not. If they do not hear from you within this timescale they will tell your employer that they do not have your consent to release the report and that they are therefore unable to provide any advice.

Important Notes:

It is unlikely to be in your best interests to refuse or withdraw consent for the Scheme Medical Adviser to send their report to your employer, because without a report and certificate: it will be taken that you have stopped the ill health retirement process; your employer cannot offer ill health retirement and can proceed to take other

action (e.g. dismissal for inefficiency, if they intended to take such action), having first considered the appropriateness of ill health retirement;

you will not be able to appeal against the Scheme Medical Adviser’s assessment.

you will not be able to apply for retrospective ill health retirement.

Please consult the ‘Ill Health Retirement – Guide for Members’ for more advice about the role of the Scheme Medical Adviser’s assessment report in the ill health retirement process and actions you can take if you disagree with the assessment.

I agree that Health Assured Ltd may retain any information submitted as part of this application and any information collected by them as part of their consideration of this application.

I agree that Health Assured Ltd can use such information as part of their consideration of any future referrals. I agree that this consent is enduring and will endure unless I provide written confirmation to Health Assured Ltd that I am withdrawing my consent.

If you agree to Health Assured Ltd retaining and using information in this way, please put ‘X’ in the box and sign and date below to confirm your decision.

I agree

Signature Date      

Issue date: October 2015 8

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Issue date: October 2015 9

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Medical Information Consent Form (a)

Who are you giving consent for Health Assured Ltd to approach for further information about your medical condition? Please put an ‘X’ in one of the boxes below, as appropriate.

General Practitioner (GP): Hospital Specialist: Consultant:

Please give their details below, as required.

Name      

Specialism(if this is your hospital specialist or consultant)

     

You do not have to reveal details of your own medical condition here but if Health Assured Ltd contact a doctor it is helpful for them to have detail of the general area of medical speciality or hospital department.

Address (including post code)                     

Telephone number      

Declaration

By signing below, I agree that the medical practitioner named above may give information about my medical condition(s) to Health Assured Ltd. I also confirm that:

I understand my employer is asking Health Assured Ltd to consider whether or not I satisfy the criteria for ill health retirement. They may also consider whether or not I satisfy the criteria for HMRC severe ill health, in relation to the Annual Allowance.

I also understand that should I wish to receive a copy of any information supplied Health Assured Ltd by my doctor (GP), hospital specialist, or consultant; I may have to pay a reasonable fee for any report that is supplied to me.

I have seen and read the information at the beginning of Medical Consent Form 1 about my rights in relation to my medical records.

I understand that this consent is enduring and will endure until my employer has determined the outcome of this application unless I provide written confirmation to Health Assured Ltd that I am withdrawing my consent. A photocopy or electronic copy of this withdrawal consent will have the same authority as the original.

Signature Date      

Issue date: October 2015 10

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Issue date: October 2015 11

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Medical Information Consent Form (b)

Who are you giving consent for Health Assured Ltd to approach for further information about your medical condition? Please put an ‘X’ in one of the boxes below, as appropriate.

General Practitioner (GP): Hospital Specialist: Consultant:

Please give their details below, as required.

Name      

Specialism(if this is your hospital specialist or consultant)

     

You do not have to reveal details of your own medical condition here but if Health Assured Ltd contact a doctor it is helpful for them to have detail of the general area of medical speciality or hospital department.

Address (including post code)                     

Telephone number      

Declaration

By signing below, I agree that the medical practitioner named above may give information about my medical condition(s) to Health Assured Ltd. I also confirm that:

I understand my employer is asking Health Assured Ltd to consider whether or not I satisfy the criteria for ill health retirement. They may also consider whether or not I satisfy the criteria for HMRC severe ill health, in relation to the Annual Allowance.

I also understand that should I wish to receive a copy of any information supplied to Health Assured Ltd by my doctor (GP), hospital specialist, or consultant, I may have to pay a reasonable fee for any report that is supplied to me.

I have seen and read the information at the beginning of Medical Consent Form 1 about my rights in relation to my medical records.

I understand that this consent is enduring and will endure until my employer has determined the outcome of this application unless I provide written confirmation to Health Assured Ltd that I am withdrawing my consent. A photocopy or electronic copy of this withdrawal consent will have the same authority as the original.

Signature Date      

Issue date: October 2015 12

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Issue date: October 2015 13

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Medical Information Consent Form (c)

Who are you giving consent for Health Assured Ltd to approach for further information about your medical condition? Please put an ‘X’ in one of the boxes below, as appropriate.

General Practitioner (GP): Hospital Specialist: Consultant:

Please give their details below, as required.

Name      

Specialism(if this is your hospital specialist or consultant)

     

You do not have to reveal details of your own medical condition here but if Health Assured Ltd contact a doctor it is helpful for them to have detail of the general area of medical speciality or hospital department.

Address (including post code)                     

Telephone number      

Declaration

By signing below, I agree that the medical practitioner named above may give information about my medical condition(s) to Health Assured Ltd. I also confirm that:

I understand my employer is asking Health Assured Ltd to consider whether or not I satisfy the criteria for ill health retirement. They may also consider whether or not I satisfy the criteria for HMRC severe ill health, in relation to the Annual Allowance.

I also understand that should I wish to receive a copy of any information supplied to Health Assured Ltd by my doctor (GP), hospital specialist, or consultant, I may have to pay a reasonable fee for any report that is supplied to me.

I have seen and read the information at the beginning of Medical Consent Form 1 about my rights in relation to my medical records.

I understand that this consent is enduring and will endure until my employer has determined the outcome of this application unless I provide written confirmation to Health Assured Ltd that I am withdrawing my consent. A photocopy or electronic copy of this withdrawal consent will have the same authority as the original.

Signature Date      

Issue date: October 2015 14

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MEDICAL IN CONFIDENCE - when completed

Optional Form and Notes - for your doctor or specialist

Members can use this section if they want to ask their doctor or specialist to provide medical detail to support their application.

Member’s Details

Member’s nameTitle      Surname      

Forename(s)      

Your date of birth      

Date of most recent consultation      

Medical information for the member’s doctor or specialist to provide

See the notes at the end of the form for further guidance1 What is the diagnosis of the main medical condition?

     

2 Please list any secondary conditions     

3 Please indicate the applicant’s current symptoms and clinical findings on examination

     

4 Please detail current and past treatment and response

     

5 What is the long term outlook?     

6 What is the impact of the illness on the physical and mental functional ability of the applicant?

     

7 Is further treatment envisaged or possible and what is its likely effect?

     

8 Has there been referral for specialist assessment and treatment?

YES:NO:

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MEDICAL IN CONFIDENCE - when completed9 Have you received specialist reports on this patient? YES:

NO:10 Copies of specialist correspondence attached? YES:

NO:11 Please list this correspondence

Please note: If you need more space for any of the answers, please attach an additional sheet clearly marked with the relevant question number.

Signature Date      

Name      

Position and qualifications

     

Notes for the applicant’s doctor or specialist

Ill health retirement should be a last resort. If a member has health problems, in the first instance they should seek the necessary treatment and, if appropriate, occupational health should look at ways to help them to remain in or to return to work, in line with the Equality Act and equivalent legislation in Northern Ireland. This could be through such measures as redeployment, workplace adjustments, flexible working or specialist support. Adjustments must be considered before concluding that ill-health retirement may be appropriate.

It is necessary to demonstrate that the member not only has a medical condition that renders them incapable of doing their normal duties, but also despite appropriate treatment, that the resulting ill health and incapacity is likely to be present until the scheme or state pension age.

When a medical condition is severe enough to warrant ill health retirement, it is generally expected that the applicant will have had the benefit of a specialist opinion during their illness. It is difficult to conclude that an illness will not resolve or improve until all evidence-based treatments for the specific illness have been completed. It is generally helpful in the consideration of an application if medical information is available from the applicant’s treating specialist.

This form provides an opportunity to provide medical detail that may be helpful to the scheme medical adviser in consideration of your patient’s application for ill health retirement benefits.

It is important that the information provided is legible. The applicant can ask their employer for an electronic version of this form if you would prefer this.

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Civil Service Pension Scheme

Application for an ill health retirement assessment

P 2 – Employer to completeYou should refer to the IHR1 & IHR2 ‘notes for the employer’, when filling this in.

Your DetailsName of employer      

Name of person placing order      

Address (including post code)      

     

     

     

Telephone number      

Fax number      

e-mail address      

Employer Location Code              

It is essential that you enter your employer location code (as allocated by Health Assured Ltd) so that they can send your invoice to the right place. If you have not used this service before and require a location code, please telephone Health Assured Ltd on 0345 601 1994.

Purchase Order Number      

If you do not operate a purchase order system, please provide a unique identifier (for example your cost centre or referring manager’s name.

Identifier      

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Your Employee’s Details

Name of employeeTitle      

Surname      

Forename(s)      

Male / Female(delete as appropriate) Date of birth      

Job title       Grade      

Contracted hours       Employee / Staff number (optional)

     

Home address (including post code)

     

     

     

     

Daytime telephone number      

Alternative telephone number      

Is your employee terminally ill with less than 12 months’ life expectancy?

     

In the above circumstances the IHR application will be treated as urgent and the Scheme Medical Adviser should be able to provide an outcome decision quickly subject to the necessary medical evidence being available.

Is this a retrospective IHR application?      

If your employee has left or been dismissed, you must ask My Civil Service Pension (MyCSP) to apply for authorisation from The Pension Schemes Executive, Cabinet Office before referring such a case to the Scheme Medical Adviser. The Scheme Medical Adviser will not be able to consider any application for retrospective IHR without such authorisation. See the ‘Ill Health Retirement – Procedural Guidance for Employers’ for more information.

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It is important that we know the employee’s pension scheme retirement age and also their state retirement pension age. Please make sure that the information you provide below is correct.

Which CSPS scheme does this employee belong to?Please put X in one of the following boxes to confirm:

classic - with a scheme pension age of 60

classic plus - with a scheme pension age of 60

premium - with a scheme pension age of 60

nuvos - with a scheme pension age of 65

None of the above apply as this employee has a pension age of:

AGE

State Retirement Age required for HMRC serious ill health assessment.

AGE

There are some civil servants who have a pension age that is different to the scheme pension age, for example prison officers in post before a specific date.

Please put X to confirm that you have checked that your employee meets the eligibility conditions for IHR

There are other qualifying conditions for IHR such as length of service and age. You must check that your employee meets these before applying for IHR. See the IHR1 – P2 ‘notes for the employer’ more information.

The employer requests that Health Assured Ltd shall provide medical advice services in accordance with the terms of this order form.

The employer agrees to make payment to Health Assured Ltd for the provision of the medical advice services.

Signed for and on behalf of the employer

Signature Date

Name Position

Issue date: October 2015 19

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You must supply ALL information listed here. If you supply it in a separate document please label it with the number shown and write ‘see attached’ in the relevant box.

1

What consideration has been given to job modification and redeployment?

     

Can these adjustments be maintained long term? Please put X in the appropriate box.

Yes

No

2What job is this employee expected to do? A full job description is needed.

See the IHR1 & IHR2 ‘notes for the employer’ for more information.

     

3 Please list details of sick absences during the last 5 yearsFrom To Incapacity

                                                                                                      Please confirm that you have attached documents A & B and, if applicable, C and/or D with this application form. Please put X against those that apply.

A IHR1 P1 – completed by the member

B A report from your OHP that fulfils the criteria outlined in the ‘notes for your Occupational Health Provider’ given at the end of the form, to enable the Scheme Medical Adviser to reasonably assess the member’s case

C Copies of any previous correspondence on this case from the Scheme Medical Adviser, if applicable

D Any additional medical evidence that may have been submitted by the member, if applicable

If exceptionally you cannot provide any of the documents please explain why not

     

When you have collected together all of the information asked for, you should send it to the Scheme Medical Adviser (Health Assured Ltd).

Health Assured Ltd PO Box 10426, Hinckley, LE10 9FLTel: 0345 601 1994

Issue date: October 2015 20

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Notes for your Occupational Health Provider – if required

Ill health retirement should be a last resort. If a member has health problems, in the first instance they should seek the necessary treatment and, if appropriate, Occupational Health Advisers should look at ways to help them to remain in or to return to work, in line with the Equality Act and equivalent legislation in Northern Ireland. This could be through such measures as redeployment, workplace adjustments, flexible working or specialist support. Adjustments must be considered before concluding ill-health retirement may be appropriate.

Before an application is likely to be supported it is necessary to demonstrate that the member not only has a medical condition that renders them incapable of their normal duties, but also despite appropriate treatment the resulting incapacity is likely to be permanent. In other words both the ill health and the incapacity must be likely to be present until normal pension age.

When a medical condition is severe enough to warrant ill health retirement, it is generally expected that the applicant will have had the benefit of a specialist opinion during their illness. It is difficult to conclude that an illness will not resolve or improve until all evidence-based treatments for the specific illness have been completed. It is generally helpful in the consideration of an application if medical information is available from the applicant’s treating specialist.

Applications for ill health retirement will be considered on the basis of the medical information submitted with the application. The scheme medical adviser will not necessarily seek further medical evidence in support of an application. The scheme medical adviser will provide an outcome to the application when the evidence base supports that outcome and that the collection of further medical evidence appears unlikely to add substantial new medical detail.

Medical detail is needed on the member’s primary diagnosis and any other medical conditions; current clinical signs present, symptoms, diagnosis, investigations performed, treatment administered, response to treatment and the resulting functional capability.

The scheme medical adviser uses this information to assess an application against the scheme definitions with detailed knowledge of how this particular scheme’s rules are interpreted.

An expression of opinion on eligibility for ill health retirement is not required since only the scheme medical adviser is authorised to give an opinion of your patient’s application for ill health retirement benefits, or likely to fully understand the rules of the scheme.

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Annual Allowance

Fact Sheet for Civil Service pension scheme members leaving on ill-health retirement

Do I need to read this information?Yes, if you are leaving on ill-health retirement then you should read all the information in this fact sheet, as there is a possibility that you could incur an HM Revenue & Customs (HMRC) Annual Allowance tax charge. It is also possible that your medical condition may give you exemption from the potential tax charge. This fact sheet explains the Annual Allowance and the process you need to go through in order to be assessed against the exemption criteria.

What is the Annual Allowance?The Annual Allowance sets the amount of pension saving that is allowed tax free in any one year. The tax regime has gone through some major changes for the tax year 2011-12, and this includes reducing the Annual Allowance to £50,000, and changing the method used to work out the Annual Allowance.

How is the Annual Allowance worked out for defined benefit schemes such as classic, classic plus, premium and nuvos?Full details are available on the HMRC website, but in basic terms it is the increase in the value of your pension from one year to the next multiplied by 16, plus the increase in value of your automatic pension commencement lump sum (classic/classic plus only), with a measure for inflation taken into account.

How might this affect me if I am leaving on ill-health retirement?Under some circumstances leaving on Ill-health retirement gives an enhancement to your pension benefits and this may result in a large increase in the value of your pension from one year to the next. For some individuals the enhancement will mean that the amount their pension benefits increase from one year to the next will go over the Annual Allowance limit. Please see the enclosed illustrative annual allowance estimate. Information on how to calculate your personal tax liability can be found at www .hmrc.gov.uk .

Are there any exemptions from the Annual Allowance tax charge for people leaving on ill-health grounds?Yes, there are exemptions for people leaving because of what HMRC term ‘severe ill-health’; however the criteria are different to those that we use in the Civil Service pension scheme to determine if you qualify for Ill-health retirement.

What are the HMRC criteria for ‘severe ill-health’?That someone is suffering from ill health which makes the individual unlikely to be able (other than to an insignificant extent) to undertake gainful work in any capacity up to at least State Pension age.

How does this differ from the Civil Service pension scheme criteria for ill-health retirement for classic plus, premium, and nuvos?It varies depending on which scheme you are in. The HMRC criteria for severe ill health are similar to those used for upper tier in classic plus, premium and nuvos. The HMRC assessment needs to be up to State Pension age, whereas the upper tier assessments are to the specific Civil Service scheme pension ages. Where you meet the criteria for upper

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tier ill-health retirement, we would expect there to be very little, if any, additional information required for the Scheme Medical Adviser to complete the extra assessment.If you are assessed as meeting the lower tier, but not the upper tier criteria, in classic plus, premium, and nuvos then you will not meet the HMRC severe ill-health criteria. In these circumstances you are less likely to receive an enhancement to your pension benefits that would mean you exceed the Annual Allowance. Please see the ill health retirement booklets on the Civil Service Pension website: www.civilservicepensionscheme.org.uk under Publications for information about upper and lower tier criteria.

How does this differ from the Civil Service pension scheme criteria for ill-health retirement for classic?The ill-health retirement criteria in classic are that the person concerned is prevented by ill health from discharging their duties and that the ill health is likely to be permanent (in this case permanent means up to scheme pension age, which for most people is age 60). The classic ill health retirement assessment only considers whether a person cannot do their own job, rather than any gainful employment. It is possible that the additional HMRC severe ill-health assessment could take longer to complete than just the classic ill health retirement assessment.There is a greater chance that someone in classic may meet the scheme criteria (and receive an enhancement), but may not meet the HMRC severe ill health criteria, and therefore not be exempt from the Annual Allowance tax charge.

Will I be able to be assessed against the HMRC severe ill-health criteria?Where we are able to identify individuals who are at risk of incurring an Annual Allowance tax charge we have arranged for the Scheme Medical Adviser to carry out the additional assessment at the same time as the assessment for ill-health retirement. This requires you to complete a consent form, which is attached to this fact sheet.

Do I have to go ahead with the additional medical assessment?No, if you feel you will not meet the HMRC severe ill health criteria, or if you would simply prefer not to go through the additional assessment then you do not have to go ahead. Please be aware that you will not have to pay for the additional medical assessment. If you do not proceed with the assessment you may be liable to an Annual Allowance tax charge. You could still be liable for an Annual Allowance tax charge if you go ahead with the assessment but do not meet the HMRC severe ill-health criteria.

Will I be able to appeal against the Scheme Medical Adviser’s decision if I am assessed as not meeting the HMRC severe ill health criteria?We are not providing an appeal facility. Our understanding is that you could pursue this privately, at your own cost, with any registered medical practitioner. You should contact HMRC if you require further information on this issue.

Where can I find out more about the Annual Allowance?The HMRC website provides all the guidance you should need, and the following is a link to the main HMRC page - www.hmrc.gov.ukThe following link will take you to the specific guidance on the Annual Allowance - www.hmrc.gov.uk/annual-allowanceContact your tax office – 0845 300 0627

MyCSP may not provide financial, investment or other professional advice to members. Nothing on this communication should be interpreted as constituting financial advice. You should obtain independent advice on any specific issues concerning you.

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