Item Welcome to the NHS Business Services Authority Knowledge Base, the place to ask us anything you need to know

Document What is the Relevant Benefit Accrual (RBA) test?

The Relevant Benefit Accrual (RBA) test is applied to scheme members who have registered for Enhanced Protection, to ensure that their pension benefits have not grown above the prescribed limits set by HM Revenue & Customs (HMRC). HMRC have instructed that at the crystallisation event of pension benefits, such as the point at which you retire, benefits must be tested against the Relevant Benefit Accrual (RBA).

This test will only be performed when benefits are due to be paid and will not be performed when calculating pension estimates. The test will be applied to all Scheme members who have informed NHS Pensions that they have an Enhanced Protection Certificate, without exception.

For more information, please see the NHS Pensions website.

Fields
Description:
rba test, Relevant Benefit Accrual test, rba
See also...

Need more help?

If this doesn't answer your question please contact us directly or search again. Search Again

Rate this answer