A time-limited options exercise took place between 2014 and 2015 to allow eligible individuals to join the FPS. Those who qualified for special membership of FPS 2006 had to make an election to join no later than 30 September 2015 (as extended by SI 2015/590).

Guides and other communications related to the first options exercise are listed in the table below split between member and employer:

Document   Description Date of issue
Employer guide  (PDF, 24 pages, 323kb)

Action to be taken by employers to identify and contact prospective members

March 2014
HMRC data request factsheet  (PDF, 2 pages, 396kb) LGA FAQs factsheet to assist Authorities in responding to HMRC's request for data on tax relief claims for FPS 2006 special members August 2018
HMRC retained firefighter bulletin (PDF, 1 page, 105kb) Bulletin provided by HMRC to provide further clarity around the information they have requested from FRA’s, regarding national insurance refunds relating to the first options exercise April 2023
Special Members Conversion Factors (PDF, 8 pages, 82kb) 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) February 2015
Special member information request covering letter  (PDF, 2 pages, 146kb) Special members information request covering letter from HMRC - tax relief claims August 2018
Special members information spreadsheet  (xlsm, 12kb)  Special members information spreadsheet from HMRC - tax relief claims August 2018

Special members of FPS 2006 

(PDF, 115 pages, 2,300kb)

Presentation slides from the event held at 18 Smith Square on 2 May 2018

May 2018

Tax and NI guide 

(PDF, 16 pages, 643kb) Informal guidance on Income Tax and National Insurance implications  Version 2. Oct 2016

Document   Description Date of issue
DG application form  (PDF, 2 pages, 74kb)

Application for a time-limited death grant

April 2014
Eligible member guide  (PDF, 18 pages, 293kb)

Modified pension arrangements and terms of payment for eligible individuals 

November 2014
Employee guide  (PDF, 20 pages, 210kb) 

Employee information leaflet on the introduction of the new modified pension arrangements

April 2014
EOI letter  (PDF, 3 pages, 172kb)

Template expression of interest letter

April 2014
EOI form (PDF, 2 pages, 74kb)

Template expression of interest form

April 2014
FAQs  (PDF, 34 pages, 557kb)

Modified Retained FAQ guide - LGA

May 2015
Further information letter (PDF, 3 pages, 159kb) 

Template covering letter to be issued with eligible member guide

February 2015
Member presentation (Dorset FRS) (PDF, 46 pages, 1,400kb) 

Dorset FRS - member presentation

March 2015
Member presentation (Essex FRS)  (PDF, 26 pages, 529kb) 

Essex FRS - member presentation

January 2015
Scheme guide  (PDF, 37 pages, 660kb)

Guide to FPS 2006 for Special Members

May 2015
Special members FPS 2006 factsheet  (PDF, 3 pages, 207kb) 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 October 2020