Thank you for your request for information about the following:

Request

‘I am writing under the Freedom of Information Act 2000 to request information relating to the treatment of GP practitioner earnings, specifically in relation to limited company arrangements and the retrospective correction of pension records. This request is not seeking personal data but rather policy, process, anonymised precedent, and statistical or aggregated information.

1. Guidance and Policy

Any internal or external guidance, policy documents, or operational manuals used by NHSBSA relating to:

• The pensionability of GP out-of-hours (OOH) or similar practitioner earnings where payment is made via a limited company

• The application of Section 7.2 of the GP Member Pension Guide (or equivalent provisions) in determining pensionable status

• The distinction, if any, between the eligibility of clinical work and the method of its payment or processing

Where such guidance does not exist in written form, please confirm whether decisions on these matters are made on a discretionary or case-by-case basis and identify the factors considered in making such decisions.

2. Retrospective Corrections and Maladministration

Any guidance, policy, or precedent relating to:

• Retrospective correction of GP practitioner pension records where earnings were incorrectly classified as non-pensionable or omitted due to employer payroll or administrative processes

• The circumstances in which NHSBSA considers it appropriate to retrospectively credit practitioner earnings

• The circumstances in which NHSBSA considers retrospective crediting unavailable on regulatory or administrative grounds

3. Limited Company Earnings — Precedent and Case Handling

For the period 2010 to present:

• The number of cases, if recorded, where NHSBSA has considered whether GP earnings routed through a limited company could be treated as pensionable

• Any anonymised summaries, internal case notes, or precedent decisions where such earnings were accepted as pensionable

• Any anonymised summaries, internal case notes, or precedent decisions where such earnings were rejected

4. McCloud and Contingent Decision Interaction

Any guidance or internal communications relating to:

• The interaction between the Public Service Pensions and Judicial Offices Act 2022 and GP practitioner earnings routed through limited company structures

• Whether limited company incorporation by a GP in anticipation of NHS pension reforms may constitute a qualifying contingent decision

• Any guidance on retrospective changes to pensionable status arising from a McCloud contingent decision application

5. Employer Responsibilities

Any guidance or policy documents setting out:

• The responsibilities of employing authorities — including OOH providers, NHS trusts, and Primary Care Networks — in identifying pensionable practitioner earnings and ensuring correct processing of contributions

• Any obligations on employers to correct historic errors or notify NHSBSA of inconsistencies in contribution records

6. Arrears and Recovery

Any guidance relating to:

• Recovery of arrears of contributions in cases of retrospective correction

• Available repayment structures, including deduction from pension award or extended repayment periods

• The use of discretion under relevant regulations in setting recovery terms, particularly where the arrears arise from employer or administrative error rather than member action

7. Internal Decision-Making — TCT and IDR Stage One

Any internal guidance, frameworks, or criteria used by the NHSBSA Technical Consultancy Team (TCT) or IDR Stage One decision-makers when assessing:

• Complex practitioner cases involving pensionability classification

• Disputes involving multiple employers or conflicting administrative records

• The authority of TCT at IDR Stage One to direct retrospective correction of practitioner pension records where maladministration or processing error is identified, and any limits on that authority'

The NHS Business Services Authority (NHSBSA) received your request on 7 April 2026.

We have handled your request under the Freedom of Information Act 2000 (FOIA).

Our response

Question 1 - Guidance and Policy

Any internal or external guidance, policy documents, or operational manuals used by NHSBSA relating to:

• The pensionability of GP out-of-hours (OOH) or similar practitioner earnings where payment is made via a limited company

Under Section 21 of the FOIA we are not required to provide information in response to a request if it is already reasonably accessible to you.

The NHSBSA takes guidance from the The National Health Service Pension Scheme Regulations.

The information you requested is available from the links below:

https://www.legislation.gov.uk/uksi/1995/300/contents

https://www.legislation.gov.uk/uksi/2008/653/contents

https://www.legislation.gov.uk/uksi/2015/94/contents

Please see the following link to view the section 21 in full - https://www.legislation.gov.uk/ukpga/2000/36/section/21

• The application of Section 7.2 of the GP Member Pension Guide (or equivalent provisions) in determining pensionable status

The GP Member Pension Guide is for GPs to refer to regarding their NHS Pension. Pensionable status is determined by the employing authority engaging the GP.

• The distinction, if any, between the eligibility of clinical work and the method of its payment or processing

Please refer to the regulations above.

Where such guidance does not exist in written form, please confirm whether decisions on these matters are made on a discretionary or case-by-case basis and identify the factors considered in making such decisions.

Pensionable status is determined by the employing authority engaging the GP.

Question 2 - Retrospective Corrections and Maladministration

Any guidance, policy, or precedent relating to:

• Retrospective correction of GP practitioner pension records where earnings were incorrectly classified as non-pensionable or omitted due to employer payroll or administrative processes

• The circumstances in which NHSBSA considers it appropriate to retrospectively credit practitioner earnings

• The circumstances in which NHSBSA considers retrospective crediting unavailable on regulatory or administrative grounds

Any incorrectly classified posts would be corrected by the employing authority. NHS Pensions would only be involved at the request of the member or employing authority.

If the employing authority is unable to confirm the pensionable status and either the member or the employing authority request advice, NHS Pensions would consider individual circumstances in accordance with NHS Pension Scheme Regulations. If a post is confirmed as pensionable by NHS pensions, the employing authority would be responsible for collecting contributions and updating the pension record.

If the employing authority is unable to confirm the pensionable status and either the member or the employing authority request advice, NHS Pensions would consider individual circumstances in accordance with NHS Pension Scheme Regulations.

Question 3 - Limited Company Earnings — Precedent and Case Handling

For the period 2010 to present:

• The number of cases, if recorded, where NHSBSA has considered whether GP earnings routed through a limited company could be treated as pensionable

• Any anonymised summaries, internal case notes, or precedent decisions where such earnings were accepted as pensionable

• Any anonymised summaries, internal case notes, or precedent decisions where such earnings were rejected

Following a search of our paper and electronic records, I have established that the information you requested is not held by the NHSBSA.

Question 4 - McCloud and Contingent Decision Interaction

Any guidance or internal communications relating to:

• The interaction between the Public Service Pensions and Judicial Offices Act 2022 and GP practitioner earnings routed through limited company structures

• Whether limited company incorporation by a GP in anticipation of NHS pension reforms may constitute a qualifying contingent decision

There has been no interaction between PSPJO Act 2022 and what practitioner earnings are or are not pensionable.

A contingent decision is a decision a member made or did not make because of actual or perceived implications of the 2015 Scheme reforms, and they would have acted differently if they knew they would be remaining in the 1995/2008 Scheme for the remedy period. If this is the case, a member can submit a contingent decision application form providing as much information about their request as possible, including why they would have made a different decision if not for the discrimination and their preferred outcome. Contingent decision applications are considered on a case-by-case basis.

• Any guidance on retrospective changes to pensionable status arising from a McCloud contingent decision application

Following a search of our paper and electronic records, I have established that the information you requested is not held by the NHSBSA.

Question 5 - Employer Responsibilities

Any guidance or policy documents setting out:

• The responsibilities of employing authorities — including OOH providers, NHS trusts, and Primary Care Networks — in identifying pensionable practitioner earnings and ensuring correct processing of contributions

• Any obligations on employers to correct historic errors or notify NHSBSA of inconsistencies in contribution records

Guidance is available on the NHS Pensions Website: https://www.nhsbsa.nhs.uk/member-hub/information-practitioners-and-non-gp-providers including the Out of Hours Providers Guide - a provider guide to administering the NHS Pension Scheme and Integrated Care Board (ICB) NHS Pension Scheme Guide. A copy of this guide is attached.

Obligations on employers to correct historic errors or notify NHSBSA of inconsistencies in contribution records are the employers responsibility.

Question 6 - Arrears and Recovery

Any guidance relating to:

• Recovery of arrears of contributions in cases of retrospective correction

• Available repayment structures, including deduction from pension award or extended repayment periods

• The use of discretion under relevant regulations in setting recovery terms, particularly where the arrears arise from employer or administrative error rather than member action

The above questions are all the responsibility of the employers.

Question 7 - Internal Decision-Making — TCT and IDR Stage One

Any internal guidance, frameworks, or criteria used by the NHSBSA Technical Consultancy Team (TCT) or IDR Stage One decision-makers when assessing:

• Complex practitioner cases involving pensionability classification

• Disputes involving multiple employers or conflicting administrative records

Following a search of our paper and electronic records, I have established that the information you requested is not held by the NHSBSA.

These cases are assessed on a case-by-case basis in accordance with relevant regulations and legislation and consultation with DHSC if required.

• The authority of TCT at IDR Stage One to direct retrospective correction of practitioner pension records where maladministration or processing error is identified, and any limits on that authority

Any case being considered under the internal dispute resolution process will be considered in accordance with relevant regulations and legislation and consultation with DHSC if required. If because of the IDR process it is found that amendment to a record is required due to regulations not being adhered to, the relevant action will be taken in conjunction with the employing authority.

You can find information on complaints on our website: https://www.nhsbsa.nhs.uk/member-hub/contact-nhs-pensions-members

You are entitled to have your case looked at a second time if you are dissatisfied with the review decision. If you want to do this, you should do so within six months. The second review will be carried out by a Disputes Manager who will reply within two months or tell you if they are unable to do so. Again, we will keep you informed of progress. This is a Stage 2 IDR.

Data Queries

Please contact foirequests@nhsbsa.nhs.uk ensuring you quote the above reference if you have any specific questions regarding this response; or, if you feel you may be misunderstanding or misinterpreting the information; or, if you plan on publishing the data.

Reusing the data and copyright

If you plan on producing a press or broadcast story based upon the data please contact communicationsteam@nhsbsa.nhs.uk. This is important to ensure that the figures are not misunderstood or misrepresented.

The information supplied to you continues to be protected by the Copyright, Designs and Patents Act 1988 and is subject to NHSBSA copyright. This information is licenced under the terms of the Open Government Licence detailed at:

http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/

Should you wish to re-use the information you must include the following statement: “NHSBSA Copyright 2026”. Failure to do so is a breach of the terms of the licence.

Information you receive which is not subject to NHSBSA Copyright continues to be protected by the copyright of the person, or organisation, from which the information originated. Please obtain their permission before reproducing any third party (non NHSBSA Copyright) information.