Share this content

NHS Pension and annual allowance

How to calculate AA for doctor in NHS pension scheme

Didn't find your answer?

Search AccountingWEB


My client has both employment and self-employment incomes.

The taxable income amounts to circa £160,000 for 2017/18. He has also received a statement from NHS pension showing Pension Input amount for 2017/18 of £56,000.

I am trying to calculate the restriction to the Annual Allowance. Can anyone confirm if the Pension Input amount is treated as an employer contribution (i.e. therefore affecting 'Adjusted income' for these purposes, or whether it is ignored, or treated differently.

Many thanks.



Please login or register to join the discussion.

By Matrix
22nd Mar 2019 19:23

Yes, see 5).

Why wouldn’t it be? Although I know nothing about NHS pensions which would make them different so please expand if there is something to know.

£56k. Wow.

Thanks (0)
31st May 2019 11:08

when assessing threshold income (using the member's tax computations, which is more accurate, as global income is included) you do need to deduct the gross member contribution (whether under relief at source method or net pay scheme) from total income, to arrive at the threshold income. Then, when calculating the adjusted income, you add the pension input amount (growth) and then deduct the gross member contributions, to arrive at the correct 'adjusted income' value; all too often this is not being observed by the clinicians or moreover, their tax advisers. best wishes Darren Scott-Guinness.

Thanks (0)
Share this content