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HM Revenue & Customs (HMRC) have asked pension schemes to remind members that: “it is really important that those who have exceeded the Annual Allowance for (the tax year) 2016 to 2017 to declare this on their Self Assessment tax return (the…

If writing to HMRC in respect of Annual or Lifetime Allowance, HMRC's postal address has changed to: Pension Scheme Services HM Revenue and Customs BX9 1GH United Kingdom

If during 2016/17 you elected to work in a GP practice on a long term (more than six months) self-employed basis and recorded your work, in NHS pension terms, as a type 2 medical Practitioner, rather than as a freelance GP locum, you may ask NHS…