Written questions by Leadbeater.

Whether her Department is taking steps to produce guidance from the actuary department on the calculation that must be used to produce a Remedial Service Statement for people under a Pension Sharing Order in order for them to access the McCloud remedy.

The Government Actuary’s Department has produced the guidance required by regulations to assist public service pension schemes in implementing aspects of the McCloud remedy for members subject to a Pension Sharing Order on divorce or dissolution. This guidance covers pension schemes for the civil service, teachers, NHS, armed forces, police and firefighters. The most recent guidance on this subject was issued on 5 November 2025.

What guidance HMRC issues to employees who work in companies entering administration who (a) have not received P45s and (b) are being taxed under emergency codes; and whether her Department plans to take steps to provide more support to employees who have been disadvantaged in insolvency cases.

HMRC does not issue specific guidance to employees of companies entering administration regarding P45s or emergency tax codes.Where a company is in administration, the administrator, who is a regulated Insolvency Practitioner, is responsible for issuing relevant documents, such as P45s, to former employees.A customer may be assigned an emergency tax code if HMRC has not received updated income details following a change in circumstances. Once HMRC receives the correct information, the tax code will be adjusted accordingly. Guidance is available to all customers on emergency codes and how to update a code on Gov.UK.HMRC undertakes reviews of processes regularly and is open to receiving any specific suggestions for improvements in administrating tax within its responsibilities.