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Posted Fri, 01 Nov 2024 21:48:58 GMT by Dendroica
For GPs with both a salaried job and self employed locum income, how are pension contributions for locum work entered onto the self assessment form? NHS Pension contributions for salaried job are taken prior to tax (net pay arrangement) so already dealt with. However locums pay employer and employee contributions to NHS pension via forms A &B. Are the employee contributions just deducted from self employment profits prior to calculating tax? Or can someone advise how to report these on the form? (Note these are not contributions to another private scheme but the same NHS pension)
Posted Mon, 11 Nov 2024 10:49:10 GMT by HMRC Admin 21 Response
Hi,
If the pension contributions are taken from your net income then you would declare this on the payments to pension scheme payments section.
If submitting the paper tax return it would be page TR4 box 1.
If online on the tailor your tax return section you would answer yes to the question- Did you make contributions towards a personal pension or retirement annuity? This will open the section to declare the pension contribution made to receive the tax relief.
Thank you.

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