How many members of the NHS Pension Scheme, for doctors and for dentists (Medical Staff under capacity code 03 or Dental Staff under capacity code 08), have asked the scheme to pay for their annual allowance tax charge through the scheme using 'scheme pays' for the tax year of 2020/21, and what was the total amount paid by the scheme through this arrangement. Please could you also send me the same information - capacity code/number of members/amount paid to HMRC - from the previous three tax years - 2019/20, 2018/19, 2017/18 Thank you very much.
How many members of the NHS Pension Scheme, for each of doctors or dentists (Medical Staff under capacity code 03 or Dental Staff under capacity code 08), have reported a breach of their annual allowance to HM Revenue and Customs for the tax year of 2020/21. Please could you also send me the same information - capacity code/number of members - from the previous three tax years - 2019/20, 2018/19, 2017/18 Thank you very much
A copy of the information is attached.
These figures are for members of the NHS Pension Scheme recorded as Capacity Code 03 and Capacity Code 08 only. This does not represent all NHS Pension Scheme members who have exceed annual allowance or used scheme pays.
We only hold scheme pays figures for those applications we have accepted. We do not hold data for members who have ‘asked’ the Scheme to pay for their annual allowance tax charge.
The figures for the number of members who have exceeded annual allowance only relate to members who have breached annual allowance in NHS Pension Scheme. 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 may have submitted a scheme pays application. The NHSBSA has no visibility of members who are reported to HMRC.
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