Even if you have not received a PSS from us before, you might need one this year – particularly if you have other taxable income we would not know about.
You may be affected if you have:
- private practice or consultancy income
- rental income from property
- significant investment income
- another pension you're contributing to
Why this matters now
We cannot issue more 2024/25 statements before the 31 January Self Assessment deadline. If there's any chance you've exceeded your annual allowance, you should estimate and file.
The reassurance
HMRC will not penalise you for filing an estimate, provided it's a genuine attempt. You can amend your return later when you have exact figures.
Not sure? Use HMRC's Self Assessment calculator to check your position, or speak to a financial adviser if your tax situation is complex.
Further support
If you submit a Self Assessment and are faced with an annual allowance charge, don’t worry. NHS Pensions can help you to pay this using our scheme pays facility.
This allows us to cover the charge on your behalf and reclaim the cost through an appropriate reduction in your NHS Pension benefits when you retire.
For more information and an application form, see the annual allowance section on our website.