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31 March 2022 deadline for 2019/20 Pension Annual Allowance Charge Compensation Scheme (PAACCS) approaching

Eligible clinicians who go over their annual allowance for the 2019/20 tax year and who use scheme pays to pay the tax charge can apply to be compensated in retirement for any reduction to their NHS Pension Scheme benefits.

The deadline for applications is 31 March 2022

To apply to the Scheme, you and your employer will need to complete an application from.

You can find the application form and information on how to apply on the NHSEI website if you’re a clinician in England, and on the NHS Confed website  if you’re a clinician in Wales.

If you’re a GP in England, you will need to submit your application to Primary Care Support England (PCSE). PCSE asked for applications to be submitted by 11 February to allow time for them to process forms before 31 March 2022. Applications received after 11 February 2022 will be held and processed by PCSE at a later date. PCSE and NHSEI will share more information on timings for this soon.

You must use scheme pays

To apply for the PAACCS scheme, you must use scheme pays to pay your annual allowance charge. To do this, you need to make a scheme pays application, using the scheme pays election (SPE2) available on the annual allowance page of this website.

The deadline for submitting a voluntary scheme pays election to NHS Pensions for 2019/20 is also 31 March 2022.

If you’ve already submitted a scheme pays election for 2019/20 you do not need to submit a new scheme pays election.

If you don’t have a pension savings statement or can’t accurately calculate your annual allowance charge you can submit an estimated scheme pays application

This will allow you to submit your compensation scheme application before the 31 March 2022 deadline. Your estimated scheme pays election can be updated at any point up to 31 July 2024.

Once you have the information to be able calculate your final charge and you’re ready to update your application, you just need to complete another scheme pays election and send this to NHS Pensions.