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Locum GP self assessment pension box number

Locum GP self assessment pension contribution box number

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Any of our esteemed colleagues know whether the NHS pension scheme is relief at source or not?

Employed GP also doing self employed locum work. I understand the A & B forms he has to submit for calculating the amount he then contributes to his NHS pension but I can't see anything anywhere to determine whether that amount goes in Box 1 or Box 3 on the tax return (page TR4).

Box 3 are for payments to an Employers scheme which have not been deducted from pay - which this is, but I know this is unusual and the tax return handily reminds me of this.

His overall income is below £50k as recently qualified so Box 1 gets tax due of £5210 (obviously no change in tax due as no higher rate) whereas Box 3 is £4710 as then gives 20% relief.

Any help appreciated.

Replies (4)

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By Wanderer
11th Jan 2022 10:36

Box 3, page TR 4.

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Replying to Wanderer:
By RedFive
11th Jan 2022 11:33

Thanks Wanderer, that was my hunch, but best to be sure and my phone a friend appears to be well used here. :-)

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By Hugo Fair
11th Jan 2022 15:24

Not sure why you're asking "whether the NHS pension scheme is relief at source or not?" as those terms are usually applied to DC schemes. Whereas the NHS Pension scheme is a DB arrangement; although the defined benefits include any added years or additional pension contracts, but not Money Purchase AVCs or freestanding AVCs.

However EE contributions for the main scheme are deducted from gross pay (i.e. prior to calculation of tax on earnings) ... so it is a 'net pay' (not 'relief at source') scheme in HMRC terminology.

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Replying to Hugo Fair:
By RedFive
11th Jan 2022 15:58

Thanks Hugo, that's a fair comment.

I'm no kind of expert on types of pension and leave that to my friendly IFA so my terminology was off. What you say makes sense though so thank you for your input.

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