Frequently asked questions for GPs and primary care clinicians

Pensions tax is a complex subject and the information set out in this document is intended to provide a concise summary of the new NHS Annual Allowance Policy 2019/20. If you have any questions about the annual allowance or how this scheme might affect your personal financial position you should consider advice available on HMRC, BSA and NHS Employers websites, and take independent financial advice.

These questions will be updated based on feedback from both staff and employers.

Last updated: 11 March 2020

Medical and Dental General Practitioners (GPs and dentists) make a significant contribution to the resolution of the operational challenges facing the NHS during the winter period. We intend that the proposals will apply to GPs and dentists, and other clinical staff meeting the criteria. The majority of GP and dental partners are members of the NHS Pension Scheme by virtue of holding contracts for the supply of NHS services (rather than as NHS employees).  We are working through the detailed implementation mechanism with GPs, and their representative bodies.  Guidance will be produced including information about how this liability will need to be accounted for.

Yes. See eligibility criteria which will also apply to Salaried GPs. We are working with employers of salaried GPs on how this will work.

Yes. See eligibility criteria which will also apply to Salaried GPs. We are working with employers of salaried GPs on how this will work.

If you are a freelance locum and are a member of the NHS Pension Scheme then you may be eligible for compensation under the Commitment.

As for other clinicians, locum GPs must be:

  • employed or engaged in a role that requires registration with an appropriate healthcare regulatory body, see: Professional Standards Authority – Which professions are regulated
  • have a valid registration for the period of the Scheme Pays election
  • on the Performer’s List
  • a member of the NHS pension scheme
  • receive a tax charge associated with breaching the annual allowance in 2019/20 in respect of their NHS pension scheme membership.

If you have a practice where you work regularly, we would recommend approaching them in the first instance to confirm that you have a valid registration for 2019/20.

If you have chosen to be a member of the NHS Pension scheme and meet the eligibility criteria you will be able to benefit from the 2019/20 Commitment.  If you work exclusively for a Trust, or several Trusts please follow the process for other clinicians in the Trust where you work most frequently.