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Posted Tue, 09 Nov 2021 08:44:48 GMT by nobileguerriero
Hi, My wife is an nhs worker and payus basic rate of tax. A couple of years ago she made a lump sum contribution to her pension and also some years before that. I just found out she could have claimed somke tax relief on this. Is it now too late to do so? If she can still claim could you advise how? Many thanks
Posted Wed, 10 Nov 2021 14:35:16 GMT by HMRC Admin 17

You would need to check with the pension provider if they automatically claimed the 20% tax relief,
if they didn't you can only claim the relief now if the contribution was made from April 2017 onwards as before this can no longer be claimed.

Thank you.
Posted Wed, 10 Nov 2021 15:32:50 GMT by nobileguerriero
Hi, as it is an nhs pension scheme and the payment was made via lump sum rather than PAYE it looks like we need to inform HMRC. Can my wife write to HMRC via letter providing details of the lump sum payment made? Is this enough? Regards
Posted Thu, 11 Nov 2021 17:19:58 GMT by Andrew Nicholson
Hello A very timely post nobileguerriero, thank you. My wife, also an NHS worker (staff nurse) in the 1995 NHS Pension Scheme also has the same issue. She purchased £500 of Added Pension inn October 2020 for £10,420 but HMRC is refusing her the tax relief, despite her having sufficient earnings to set it against and despite it not breaching any other pension contribution limits. And despite the pension provider saying they do not claim the tax relief, but that she should make an application to HMRC. She originally phoned HMRC who told her to write to PAYE, Self-Assessment, HMRC BX9 1AS. She did this in April 2021 and after six months HMRC had still not looked at the letter, even though it was logged on their system. Two weeks ago my wife phoned again and it was dealt with there and then! (Just be prepared for having to wait in the phone queue for up to one hour). Only, the outcome was that no tax relief was due - but we had to phone back again today to find that out. Today the door was again closed in her face, so to speak. Their "system" says that no tax relief is due, despite the NHS documents saying that's to whom she should apply for the relief. Looking around the Internet, you should find the following helpful and my wife will certainly be referring to these when she gets back in touch with HMRC. I wish you all the best:
Posted Fri, 12 Nov 2021 13:14:37 GMT by HMRC Admin 19
Hi nobileguerriero,

You can write to us, however we would need confirmation from the pension provider of the payment and any tax relief they added onto the contribution:
Income Tax: general enquiries

Thank you.
Posted Wed, 17 Aug 2022 14:08:51 GMT by Imogen1810 Collins
Hello, am I correct in thinking that when I receive my state pension ( reduced because of serps) my nhs pension increases will be frozen ? Thank you
Posted Wed, 31 Aug 2022 12:15:36 GMT by HMRC Admin 19

If your employer is unsure how to process the payroll when they do not have a National Insurance number to use, they will need to query this with our employers helpline. The temporary reference that would be generated can be merged into your full National Insurance number when you have one.

Employers: general enquiries

Thank you.
Posted Mon, 05 Sep 2022 14:19:55 GMT by HMRC Admin 2
Hi Imogen1810 Collins,

This temporary one-year increase will not affect individuals above the State Pension Age from April 2022.

However from April 2023 a new ringfenced Health and Social Care Levy of 1.25% will be introduced.

Workers above State Pension age will need to pay the levy from April 2023 onwards which will be 1.25% on all earnings or profits above the primary threshold.

The levy will also apply to individuals above State Pension age with earnings or profits from self-employment above £9,568. They will only pay the 1.25% levy and will continue to be exempt from paying National Insurance Contributions. 

Prepare for the Health and Social Care Levy

Thank you.

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