NHS Pension Annual Allowance Calculator

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Step 1 — Your Total Income

Include all income sources. This determines your threshold and adjusted income for tapering.

NHS Salary (gross annual)

Private Practice Income

Rental Income (gross)

Savings / Dividend Income

Spouse / Partner Income (for gift aid)

Any other taxable income

Scotland?

Pension Scheme

Threshold Income = all income minus your own pension contributions (but NOT employer's). If this is under £200,000 you are not subject to tapering, and your Annual Allowance remains £60,000 (2024/25). Adjusted Income = threshold income + employer pension contributions. Tapering begins when adjusted income exceeds £260,000.

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Step 2 — Pension Input (from your NHS Pensions letter)

Enter figures from your Annual Allowance statement (Pension Savings Statement). If you haven't received one, NHS Pensions sends these if pension growth exceeds £40,000.

Where to find these figures: Your NHS Pension Savings Statement (issued by NHS Pensions by 6 October each year) shows your "pension input amount" for the year — the growth in pension value multiplied by 16 (for DB schemes) + any lump sum growth. If you haven't received a statement, you can request one from NHS Pensions or estimate below.

Pension Input Amount — Current Year (£)

Any other pension inputs (DC/SIPP etc.)

OR — Estimate from salary increase (if no letter yet)

Pensionable Pay Start of Year

Pensionable Pay End of Year

Years of Pensionable Service

If using the estimator: Pension Input ≈ (Pay increase × years × 16) + CPI revaluation. For 2015 CARE: 1/54 × pay × 16. Always use your official NHS Pensions statement if available — it is more accurate.

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Step 3 — Carry Forward (last 3 years)

Unused annual allowance from the past 3 years can be carried forward to offset this year's excess. Enter figures from your NHS pension statements.

Tax Year

Your AA Used (£)

Annual Allowance (£)

Unused / Available

2021/22

£40,000

2022/23

£40,000

2023/24

£60,000

Annual Allowance history: 2021/22 = £40,000 · 2022/23 = £40,000 · 2023/24 = £60,000 (increased from April 2023) · 2024/25 = £60,000. If you were subject to the Money Purchase Annual Allowance (MPAA) or tapered AA in prior years, adjust accordingly. You must have been a pension scheme member in the carry forward year to use that year's unused allowance.

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No pension tax charge

You are within your annual allowance

£0Total Pension Input

£0Effective AA

£0Tax Charge

📊 Detailed Breakdown

Item	Notes	Amount

💡 How to Reduce or Eliminate This Tax Charge

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This calculator provides estimates only based on the figures you entered. Pension tax rules are complex and individual circumstances vary significantly. This is not financial or tax advice. Always verify with your NHS Pension Savings Statement and consult a qualified financial adviser or tax specialist before taking action. Scheme Pays elections must be made by 31 July each year.