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Document What is the deadline for making a Scheme Pays election application?

If you want to ask NHS Pension to pay your annual allowance charge to HMRC you need to complete the Scheme Pays Election Notice (SPE2) available on our website - please ensure you use the current version of the election notice.


We must receive your election by the 31 July, following the January in which the annual allowance charge must be declared on your self-assessment tax return.


Tax Year



31 July 2019


31 July 2020


31 July 2021


31 July 2022


You should complete and send us your election earlier if one of the following events takes place before the deadline, either you:

  • retire - the election should be completed and sent to us before your NHS benefits become payable; or

  • reach age 75 - the election should be completed and received by us before your 75th birthday.

Once your election has been accepted you are can’t change your mind and pay the charge yourself but you have up to four years to change it.

The 31 July deadline is the same for both mandatory scheme pays and voluntary scheme pays, however if we pay your Annual Allowance charge on a voluntary basis you will be responsible for any interest HMRC might charge if it is paid after the HMRC’s self-assessment tax return deadline, which is 31 January following the end of the tax year in which you incurred the charge.


More details about this are in the Scheme Pays Election Notice Guidance on our website.
deadline Scheme Pays, election deadline, Scheme Pays deadline 
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