NHS Self-Assessment Guide

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Self-Assessment Tools & Resources

Annual Allowance Guide

Understanding pension charges

Tax Planning Guide

Strategic tax management

Self-Assessment Calendar

Annual Deadlines

5 October

31 October

Paper return deadline

31 January

Online return & payment deadline

NHS-Specific Dates

6 October

Latest date for an automatic Pension Savings Statement, if your growth in that scheme was over the standard allowance. Later if your employer's data was late; NHS 2024/25 statements are delayed

Before 31 January

Check voluntary Scheme Pays acceptance and interest risk

31 July

Scheme Pays deadline, in the year after the tax year ends (2025/26: 31 July 2027). McCloud remedy increases: 6 July 2027

When NHS Staff Need Self-Assessment

Pay taxed through PAYE, including NHS salary, awards and bank shifts on payroll, does not by itself mean you must file. GOV.UK says you must send a return if, in the last tax year, you:

•Were self-employed as a sole trader and earned more than £1,000 (for example, private practice income)

•Were a partner in a business partnership

•Had to pay Capital Gains Tax

•Had to pay the High Income Child Benefit Charge and do not pay it through PAYE

You may also need to file if you have untaxed income, such as rent, tips and commission, savings interest, dividends or foreign income.

Annual Allowance charge:

•If you have an Annual Allowance charge, you must report it on a Self Assessment return, even if your pension scheme pays some or all of it through Scheme Pays

•A Pension Savings Statement does not on its own mean you must file. It means your growth in that scheme went over the standard allowance. You do not need to tell HMRC about your pension savings if you are under your allowance, or over it but unused allowance carried forward means no charge is due

•If you are liable and have not filed before, register for Self Assessment

You must tell HMRC by 5 October if you need to complete a return for the previous tax year and have not sent one before.

Source: https://www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return

Critical Self-Assessment Deadlines

Key dates for Self-Assessment completion:

Registration:

•5 October: Register for Self-Assessment (new filers)

Submission Deadlines:

•31 October: Paper return deadline

•31 January: Online return deadline

•31 January: Payment deadline for tax owed

Late filing penalties:

•An initial £100 penalty

•After 3 months: £10 a day, up to £900

•After 6 months: a further 5% of the tax due or £300, whichever is greater

•After 12 months: another 5% or £300, whichever is greater

Late payment: 5% of the tax unpaid at 30 days, 6 months and 12 months, plus interest

Payment on Account:

•31 January: First payment on account for following year

•31 July: Second payment on account

Source: https://www.gov.uk/self-assessment-tax-returns/deadlines

Reporting NHS Income Correctly

How to report various NHS income sources:

Employment Income:

•Main NHS salary (from P60)

•Bank/agency work

•Additional sessions

•Overtime payments

•Clinical Excellence Awards

Benefits and Allowances:

•Company car benefits

•Medical insurance

•Professional subscriptions (if paid by employer)

•Removal expenses

Pension Contributions:

•Employee contributions (usually automatic)

•Additional Voluntary Contributions

•Annual Allowance charges

•Scheme Pays elections

Multiple Roles:

•Separate reporting for each employment

•Ensure all P60s included

•Check tax codes are correct

Source: https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim00500

Pension-Related Entries

Key pension sections in Self-Assessment:

Annual Allowance Charges:

•Report them in the "Pension savings tax charges" section (form SA101 on paper)

•Include the pension savings from every registered scheme you belong to

•Check carry forward first: if it covers the whole excess, there is nothing to report

•If your scheme is paying through Scheme Pays, show the amount it is paying. You pay any remainder by the normal deadline

•Online, you enter the excess and HMRC's system works out the charge

•If you cannot get figures from your scheme, you must estimate. You can amend the return within 12 months of the filing deadline once you have exact figures

Pension Contributions:

•Relief at source contributions

•Net pay arrangements (NHS pension)

•Additional Voluntary Contributions

Other Pension Information:

•Lifetime Allowance charges (pre-abolition)

•Unauthorised payments

•Pension commencement lump sums

•Foreign pension income

Important: Keep all Pension Savings Statements and contribution records.

Source: https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm056200

Common NHS Self-Assessment Mistakes

Avoid these frequent errors:

Income Reporting:

•Missing bank/agency work

•Incorrect benefit valuations

•Not reporting all P11Ds

•Mixing gross and net figures

Pension Issues:

•Using wrong Annual Allowance figures

•Reporting a charge without checking carry forward first

•Incorrect Scheme Pays reporting

•Missing AVC contributions

Expenses Claims:

•Claiming non-allowable expenses

•Missing supporting evidence

•Incorrect mileage rates

•Personal vs business use

Deadlines and Payments:

•Late submission

•Underpaying estimated tax

•Missing payment on account

•Not updating contact details

Source: https://www.gov.uk/government/collections/self-assessment-helpsheets-self-employment-and-partnerships

NHS Self-Assessment Checklist

Employment income

P60, P45 if you changed employer, P11D benefits, car or accommodation benefits, and any arrears or backdated pay.

Pension tax

Pension Savings Statements, annual allowance charge, Scheme Pays election reference, and carry-forward workings.

Private or locum income

Invoices, partnership statements, allowable expenses, professional fees, indemnity, GMC, royal college, and exam costs where relevant.

Reliefs and charges

Gift Aid, pension tax relief, student loan plan, High Income Child Benefit Charge, and payments on account.

Annual allowance entries need special care

If you use Scheme Pays, you must still report the charge on your return, showing the amount your scheme is paying. The scheme paying the charge does not mean it disappears from the tax return.

Keep a copy of the calculation, the election form, and any confirmation from NHS Pensions. If the McCloud remedy changes your figures for 2015/16 to 2022/23, the correction goes through HMRC's “Calculate your public service pension adjustment” service, which works out refunds and new, reduced or extra charges.

Penalties for Late Filing

A late return gets an initial £100 penalty, then £10 a day after 3 months (up to £900), and further penalties at 6 and 12 months. Late payment adds 5% penalties and interest. If you can't get your pension figures in time, estimate and amend later rather than filing late.

Related guides

These related guides cover the next questions that usually come up after this topic.

Required Actions

Check if you need to file

Review the criteria to determine if Self-Assessment is required

Gather all documents

Collect P60s, P11Ds, Pension Savings Statements, and other records

Complete and submit return

File online before 31 January deadline

Pay any tax owed

Ensure payment reaches HMRC by 31 January