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

Document You have accepted my Scheme Pays application for this tax year. What happens if I exceed the Annual Allowance in another tax year?

If you have an annual allowance charge in the next tax year you can ask us to pay your charge for this tax year by completing another Scheme Pays Election Notice (SPE2), ensuring that we receive this by the 31 July deadline. The deadline is earlier if you are retiring or nearing age 75.

 

You can find the SPE2 and more details about the scheme pays deadlines on our website.
 
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Description:
scheme pays, more than 1 year, multiple years scheme pays