Annual allowance - a guide to options for affected staff

Piggy bank

We have released a new quick guide designed to help you raise awareness of the options available to members of the NHS Pension Scheme affected by the annual allowance.

The handy one-page guide can be shared with staff to highlight the options available, such as:

  • carrying forward unused allowance from previous tax years
  • using scheme pays to pay the tax charge to HMRC, with a corresponding reduction to their benefits in retirement
  • paying the tax charge from existing personal funds or savings.

You can find the guide on our website.

We have a wide range of further pension tax resources available on our pension resource library.

Please tell us what you think about our products and resources by emailing pensions@nhsemployers.org

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