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Self Employed Dental Associate NHS Pension

Self Employed Dental Associate NHS Pension

Please can somebody help me on this one.

We have recently signed up a self employed dental associate as a client.

On completing her tax return for 2011/12 we have grossed up her income before the employee NHS pension contributions and included the employee contributions from the annual NHS SD86 statement into the relevant box for 'contributions deducted from pay before tax' as that is what the notes or our tax software says.

However, the previous accountant also included the NHS employers contributions into this box last year.

Is this correct and if so should we also gross up the income by the same amount?


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