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NHS Pension Scheme - Scheme pays

How is maximum 'scheme pays' amount calculated when both taper and b/f relief apply?

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I'm trying to calculate the maximum 'scheme pays' amount where there is unused pension relief b/f from earlier years and client has annual maximum of £10K instead of £40K.  Last year I found some worked examples showing that b/f relief is ignored when calculating the maximum the scheme will pay.  This would mean that my client can ask scheme to pay whole of tax due in the following example.  Can anyone confirm or refute this please?

Example:  Pension input amount £200K, b/f relief, £40K, tapered annual allowance £10K. Tax charge due at 45% on £150K £67,500.  Scheme pays can pay tax up to "the amount of their pension savings [no mention of reduction for releif b/f] that exceeded the [normal] annual allowance" which is 45% on £200K - £40K ie £72K, which will be limited to amount due, £67.5K.

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