RPSM05200090 - Members Pages: Contributions and tax relief: Member contributions -overview: GPs and dentists

General Practitioners and dentists

Certain General Practitioners and dentists are taxed on part of their relevant UK earnings under Part 2 ITTOITA 2005 through being self-employed. Consequently if you were to make contributions based on these earnings into a registered pension scheme which was set up in accordance with various National Health Service Acts you would be unable to use the net pay arrangement to obtain tax relief on these contributions.

In these circumstances you should make a claim for any outstanding tax relief to HMRC, through your self-assessment tax return.