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 |
|
(PDF, 115 pages, 2,300kb) |
Presentation slides from the event held at 18 Smith Square on 2 May 2018 |
May 2018 |
|
| (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 |