Pension contributions for general practitioner – NHS doctors

How to enter pension contributions in the self-assessment tax return for doctors.

Question 1: What’s the pension contributions amount ?

Where a practitioner is self-employed, they are responsible for making both the “employee contribution” and the “employer’s contribution”; for tax purposes, both elements are relievable as member contributions. see BIM 54020.

Question 2: Where in the tax return the figure will be entered?

Go to Form SA100 Page TR 4.

Tax Reliefs: Paying into registered pension schemes and overseas pension schemes

Box 3.

This will result in full deduction of pension contribution from income.

See EIM61025

Bonus

For detailed guidance re Doctors and Dentists see BIM 54000