Tax Information

2015 Scheme

On 1 April 2015 a new NHS Pension Scheme was introduced which covers all transitioning and new NHS employees. Some members are entitled to remain in the 1995 or 2008 Sections until retirement through the Scheme’s Protection arrangements. The content of this website is being updated in stages to reflect these changes. More information about the 2015 Scheme arrangements can be found here.


This information explains more about Tax implications, The Finance Act, Transitional and Primary protection with the tax charges that could be applicable, Annual Allowance and some changes to tax in relation to this.

Please note Annual Allowance statements are prepared in bulk via an automation tool.  They are therefore issued to the member’s home address and cannot be issued to a third party. For this reason we cannot accept bulk member requests in any circumstance.

Annual Allowance

Lifetime Allowance