Thank you for your request for information about the following:

Request

II would like to ask NHS BSA to provide information pertinent to the administration of the NHS Pension Schemes (i.e. the 1995, 2008 and 2015 Schemes) and the Annual Allowance. For each of the tax years from 2018/19 to 2023/24, please could BSA provide: 1 The number of members for whom Scheme Pays Annual Allowance charges have been recorded and notified to HMRC through the Accounting for Tax Return. 2 The number of members for who a Reportable Event 22 was made to HMRC (i.e. that a Pension Savings Statement was automatically required for each particular tax year)

The NHS Business Services Authority (NHSBSA) received your request on 12 June 2025.

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

Our response

I can confirm that the NHSBSA holds the information you have requested and a copy of the information and is attached.

Please read the below notes to ensure correct understanding of the data.

For question 1, members will be counted once for each year in which they have scheme pays. This is based on the year which the AA charge (and subsequent scheme pays) relates to and is not necessarily the year in which the scheme pays were reported to HMRC, which may differ depending on the deadlines for reporting on scheme pays.

The volumes for question 2 reflect the members submitted to HMRC as a Reportable Event 22, split by the year in which the Pension Savings Statement related to. This is a static cut of data reflecting the members who exceeded their AA at the point the submission to HMRC took place.

The HMRC submission for the 2024/25 year – which would typically include any PSS for 2023/24 – has not yet taken place.

Publishing this response

Please note that this information will be published on our Freedom of Information disclosure log at:

https://opendata.nhsbsa.net/dataset/foi-02919

Your personal details will be removed from the published response.

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 2025”. 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.