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NHS Superannuation contribution

Posted Fri, 16 Feb 2024 12:45:36 GMT by
If individual is self-employed dentist (Associate) - does he take tax relief for NHS suppernnation contributions- employee only OR BOTH employee and employer.
HMRC Admin 32
Posted Tue, 20 Feb 2024 14:11:53 GMT by HMRC Admin 32
Hi,

Detailed guidance on the tax relief available to self-employed dentists who make contributions to the NHS pension scheme is provided at BIM54020 and  PTM044100.                                                                                  
BIM54020 - Doctors and dentists: superannuation    

PTM044100 - Contributions: tax relief for members: conditions           

Thank you.

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