NHS England has now published section 96 and 112 agreements to help GP and dental practices to correctly account for compensation payments made to clinicians under the scheme.  The suite of documents include guidance on how to use the S96 and S112 agreements and a paper explaining  the background and context for the policy.

• Section 96 and 122 Agreements 2019/20 PAACCS
• 2019/20 Pensions Annual Allowance Charge Compensation Scheme, General practice
• Annex A (To guidance note on section 96 Agreement relating to the Accounting Treatment of the 2019/20 Pensions Annual Allowance Charge Compensation Scheme (2019/20 PAACCS))
• 2019/20 Pensions Annual Allowance Charge Compensation Scheme Accounting Treatment in Primary Care, Dental
• Annex A (To guidance note on section 112 Agreement relating to the Accounting Treatment of the 2019/20 Pensions Annual Allowance Charge Compensation Scheme (2019/20 PAACCS)