a) The number of pensions scheme members where they have exceeded the standard annual allowance for each tax year from 2015/16 to the latest 20/21 (i.e. where any growth in 95/08 + any growth, where applicable, in 2015 combined is greater than £40,000). Please could this be broken down into those with Practitioner Membership and those without Practitioner Membership?
b) The number of schemes pays applications the pension scheme has received and how many it has accepted in respect of annual allowance tax charges, for each tax year from 2015/16 to the latest 20/21. Please could this also be broken down into those with Practitioner Membership and those without Practitioner Membership? a. From this number can you also identify how many Scheme Pays elections forms were from those members included & excluded in the numbers from question (a) – this will indirectly tell us the number of those who were subject to annual allowance taper & completed a scheme pays election form (Again, please split between Practitioner and Non Practitioner)
c) How many annual allowance compensation policy application forms have been received, so far, for the 2019/20 tax year. Please could this be broken down into those with Practitioner Membership and those without Practitioner Membership?
d) In total how many active Practitioner pension records do not have the pensionable pay updated to 31st March 2020
Question A & B
A copy of the information is attached
The data is taken from 31 January 2022.
Caveats / calculating additional figures:
If a member exceeded their annual allowance in both the 1995/2008 Scheme and the 2015 Scheme, they’ve only been counted once per year.
A member may not have exceeded their annual allowance on their NHS pension but may exceed their annual allowance when this is added to any other pension scheme membership they may have. Therefore, they may still have an annual allowance charge and have submitted a scheme pays application.
To calculate the number of officers or members who had scheme pays but didn’t exceed annual allowance for their NHS pension, subtract the figure in column B from the figure in column C.
For example, in 2015/16, 125 practitioners used scheme pays but didn’t exceed annual allowance for their NHS pension (285 (C) – 160 (B) = 125)
To calculate the number of officers or practitioners that exceeded annual allowance but didn’t use scheme pays, subtract column B from column A.
For example, in 2015/16, there were 3,358 practitioners who exceed annual allowance but didn’t use scheme pays (3,518 (A) – 160 (B) = 3,358)
9,704 members have made a 2019/20 Pension Annual Allowance Charge Compensation Scheme application. 4,163 of these members are practitioners.
18,631 practitioners currently have at least one practitioner post awaiting a 2019/20 year-end pensionable pay update.
There are a number of reasons why year end updates may not have been received yet, including practitioners not having submitted annual figures to PCSE, PCSE not being able to process updates due to previous missing years, or updates not having been submitted to the NHSBSA yet.
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