Annual and lifetime allowance


Below are resources to support your conversations with staff about the annual and lifetime allowances.


Key information for employers

  • Our infographic sets out the key dates and actions for employers and staff in relation to annual allowance during each tax year.
  • Read the results of independent research into the impact of annual allowance on the NHS in this report and two-page summary.
  • Our guidance outlines optional local measures that employers can take to support staff who are likely to be affected by pension tax issues.
  • Use our pension taxation slide pack to give your board-level colleagues an overview of pension tax.

Resources to help support conversations with staff

  • Our annual allowance and lifetime allowance briefings can support you to have conversations with members of the NHS Pension Scheme in your organisation.
  • Chapter 10 of our presentation pack on pensions tax will help you explain the annual and lifetime allowances to staff. This includes speaker notes and top tips to help make your session a success.
  • View a list of organisations who are able to provide expert guidance and advice on pension tax issues for members of the NHS Pension Scheme.
  • Our quick guide can be used to raise awareness to staff of the options available to members of the NHS Pension Scheme affected by the annual allowance.
  • First Actuarial has provided NHS Employers with a recorded presentation to give you a clear understanding of pension tax, what this looks like, how it works and what this means for you and your staff going forward in 2020.

  • Download our one-page infographic to help support your conversations with staff around annual allowance.

  • Watch our Pensions tax video which explains annual and lifetime allowance and how members can pay a tax charge.

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