The Treasury has written to the Policing Minister Kit Malthouse confirming that officers who have come out of retirement to re-join their forces to help cope with the COVID-19 pandemic will not be financially penalised.

John Glen, Economic Secretary to the Treasury, confirmed that the changes will scrap rules that normally apply a tax charge to pension income for recently retired workers aged between 50 and 55.

The changes specifically apply only to officers who have returned to duty to help with the pandemic and will initially apply to payments from March 1 to June 1 this year although Mr Glen said this time limit will be kept under review.

Mr Glen said: “Without this change, and complementary changes also being made to scheme rules for relevant public sector pension schemes (where there has been HMT agreement), there would be a risk that individuals would see pension income reduced so that their net of earnings and pension income do not exceed earnings prior to their retirement, and they could face adverse tax consequences on their pension benefits.”

He said HMRC will set out detailed operational guidance in due course, but he stressed this measure will only apply to people returning to roles as a result of Covid-19, particularly for core workforces such as the police – rather than a general lifting of these restrictions.

“I consider that these rules, and associated restrictions through the rules of relevant public sector pension schemes,remain a reasonable and proportionate way to manage costs to the taxpayer in normal circumstances,” he told the Policing Minister.

The first 10 officers called back from retirement to help the Met cope with the COVID-19 pandemic started work two weeks after the force made its appeal.

A second intake of 17 officers has begun training.

The Commissioner, Cressida Dick, wrote to PCs and Sergeants who had retired in the last five years or who were approaching retirement to re-join as or remain a member of the Met.

Over 30 former officers have also applied to return as Special Constables, committing to at least 16 hours a week.

Some 307 other ex-officers who fall outside the current scheme and who retired more than five years ago have offered to volunteer.

Returning officers include PC Stuart Hepburn, 53 who retired from the Met in 2017. PC Hepburn joined the force in 1987 when he was 21. During his 30-year career, he worked with the Parliamentary and Diplomatic Protection (PaDP) unit.

He said: "I felt I couldn't sit at home and watch - I wanted to help, so I applied straight away.”