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Document If I fail the Severe Ill Health Condition test, will I have to pay an Annual Allowance charge?

You may have to pay an Annual Allowance charge if the growth in your NHS pension benefits is more than the Annual Allowance. Your Tier 2 ill health benefits may be affected by the Annual Allowance because they are increased.

If you have any unused Annual Allowance from the previous three tax years you may be able to ‘carry forward’ this amount and add it to the Annual Allowance in the current tax year. This may prevent or reduce the amount of Annual Allowance charge liability you may have.

More information about exceeding the Annual Allowance can be found on our website.

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