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

Document I have elected for Scheme Pays, will you inform me when you have paid my tax charge to HMRC?

No. We will write and notify you that we have accepted your scheme pays election and whether it is being paid using our mandatory or voluntary scheme pays facility, or both.

Mandatory scheme pays must be reported and by HMRC’s deadline as follows:

 

Tax Year

Mandatory Deadline

2017/18

14 February 2020

2018/19

14 February 2021

2019/20

14 February 2022

2020/21

14 February 2023

 

If we are paying any of your annual allowance by voluntary scheme pays this must be paid earlier than the HMRC’s mandatory deadline. HMRC’s deadline for paying voluntary scheme pays is the same as their deadline for paying tax on your self-assessment tax return, 31st January.

 

In line with statutory requirements NHS Pensions pays tax quarterly to HMRC; this includes voluntary scheme pays, with the final dates for payment being: 15 May, 14 August, 14 November and 14 February. Which quarter we pay your voluntary scheme pays will depend on when we accept your scheme pays election.
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