NHS annual allowance estimator.
Rough estimate of your pension input amount (PIA) and whether you'll breach the £60,000 allowance. Simplified vs. the official Total Reward Statement calculation — but good enough to flag whether to commission a specialist.
The figure on your NHS pension records, not your total income. For most dentists, broadly the NHS contract income.
Approximate — from NHS pension statement or your career start. Affects CPI revaluation.
Income outside the NHS pensionable pay. Matters for the £260,000 taper threshold.
Simplified estimate. Real PIA comes from your NHS Total Reward Statement and involves opening vs closing entitlement comparison with HMRC-specific CPI revaluation. Scheme Pays elections have strict deadlines — by 31 July the year after the tax year in question.
What this doesn't do.
- Estimates PIA using simplified accrual math rather than the exact opening-vs-closing-entitlement method HMRC uses. Expect 10–20% variance from your Total Reward Statement.
- Assumes a single scheme. If you have pensionable service across 1995, 2008 and 2015 schemes, the real calculation handles each separately.
- Doesn't model carry-forward from the three prior tax years — which often absorbs one-off spikes entirely. A specialist will check whether you have unused allowance to use.
- Doesn't handle the Scheme Pays election. For charges over £2,000, Scheme Pays has strict deadlines (31 July after the relevant tax year) and the election is irreversible.
Questions.
Why doesn't this match my Total Reward Statement exactly?+
The Total Reward Statement calculates PIA using your exact NHS pension records — opening entitlement, CPI revaluation, closing entitlement, lump sum growth — all at HMRC-specific valuation rates. This tool uses a simplified accrual-based approximation. For a one-off spike or an unusual career pattern, the two numbers can diverge by 10-20%. For routine planning, this tool is good enough to flag whether you need specialist review.
What is the taper and should I worry about it?+
If your adjusted income exceeds £260,000, your annual allowance reduces by £1 for every £2 over, down to a minimum of £10,000. Adjusted income includes your NHS pensionable pay, other income, and the PIA itself — which is why a dentist with £200k NHS + £70k private + £40k PIA already sits in the taper zone. A specialist models this properly.
I have PIAs from multiple NHS schemes (1995, 2008, 2015) — does this cover that?+
This tool models a single scheme at a time. If you have pensionable service across multiple NHS schemes, the PIAs add up but each is calculated against the scheme's own accrual rules and lump-sum factors. Use the 'Legacy' option here as a rough approximation for service in 1995 and 2008 schemes combined. A specialist will calculate each scheme separately for the real answer.
What is carry-forward and will it save me?+
If you have unused annual allowance from the previous three tax years, you can carry it forward to absorb a spike. Most NHS dentists in stable careers have been using close to their allowance, so carry-forward is not a blank cheque — but for dentists who took partial years, career breaks, or had low-contribution years, there can be £50k+ of carry-forward available. A specialist calculates it against your actual TRS data.
If I do breach, what's the actual process?+
You report the excess on your self-assessment tax return. You can either pay the charge personally or elect Scheme Pays — where the NHS pension pays the charge on your behalf and permanently reduces your future pension by an actuarial factor. Mandatory Scheme Pays is available for charges over £2,000 that relate solely to the NHS scheme exceeding the standard allowance. Voluntary Scheme Pays is wider but has a separate deadline. A specialist handles the election — miss the 31 July deadline and you lose the option.
Where a specialist picks up.
Annual allowance work is typically done alongside self-assessment. A specialist runs the full carry-forward waterfall against your Total Reward Statement and handles the Scheme Pays election before the deadline — these pages cover the service and the NHS-dense catchments where it matters most.
Match with a specialist.
A calculator gets you in the ballpark. A specialist gets you the answer you can bank on.
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