Request

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

Response

A copy of the information is attached.

Please note:

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.

This request and our response is published on our Freedom of Information disclosure log at:

https://opendata.nhsbsa.net/dataset/foi-22278

Data Queries

If you have any queries regarding the data provided, or if you plan on publishing the data please contact nhsbsa.foirequests@nhs.net ensuring you quote the above reference. This is important to ensure that the figures are not misunderstood or misrepresented.

If you plan on producing a press or broadcast story based upon the data please contact nhsbsa.communicationsteam@nhs.net. 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 2022” This information is licenced under the terms of the Open Government Licence:

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

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.