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.
| Glossary ( RPSM20000000) |
