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Document Can I make an election for Scheme Pays after I have retired?

No. We do not have to pay an annual allowance charge if you are in receipt of your NHS benefits.

If you think you may have an annual allowance charge in a tax year of retirement, or an earlier, then you need to estimate it and complete a Scheme Pays Election Notice (SPE2) ensuring we receive this before your NHS benefits become payable.


You can make changes to your scheme pays election if the amount of annual allowance you want us to pay changes.

We must receive your change no later than the 31 July, following the end of a period of 4 years from the end of the relevant tax year to which your annual allowance charge liability relates.


More information about the deadline for scheme pays is in the Scheme Pays Election Guidance Notes on our website.

scheme pays election, after retirement, retired

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