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Document What if I have not received an Annual Allowance pension saving statement and I am due to retire?

You may need to estimate your pension input amount if you are retiring before the deadline for NHS Pensions to send you a pension savings statement.
 
You can find more information about Annual Allowance in HMRC’s Pension Tax Manual. Search for Pensions Tax Manual at www.gov.uk.
 
Page PTM051700 of the manual provides information about estimating pension inputs if the scheme administrator has not provided information about pension inputs by the Self Assessment return filing date. Estimating your pension input amount will allow you to pay an amount of Annual Allowance charge on account to HMRC, either directly to HMRC or by electing for Scheme Pays.
 
If you want to ask for Scheme Pays then you must complete and send us the SPE2 election form with your retirement application form. Once NHS pension benefits have been authorised for payment a Scheme Pays election will not be accepted.
 
HMRC has also published a help sheet at www.gov.uk to assist you with completing your tax return. Search for HS345 and select the Pensions - tax charges on any excess over the lifetime allowance, annual allowance and on unauthorised payments help sheet.
 
If a provisional figures are used you must notify HMRC when the actual figures become available. If you make adjustments at a later date because you have not paid enough tax HMRC may charge you interest on any late payment.
 
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due to retire, no aa statement, no annual allowance statement

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