Some members of public service pension schemes such as General
Practitioners and Dentists are taxed on some of their
relevant UK earnings under Part 2 ITTOITA 2005
through being self-employed. If they choose to pension these
earnings in a registered pension scheme set up in accordance with
National Health Service Acts they will be unable to use the net pay
arrangement to obtain tax relief on their contributions.
In these circumstances the member should make a claim from
tax relief to HMRC, through their self-assessment tax return if
possible.
This replaces the practice as set out in an Extra Statutory
Concession (ESCA9).
| Glossary ( RPSM20000000) |
