As of 1 October 2021, the Government has amended the NHS (General Medical Services Contracts) Regulations to require a contract with a medical practitioner or partnership to contain a term requiring the contractor to make a self-declaration to NHS Digital should their NHS earnings exceed the prescribed threshold for a given year. This requirement is also applicable to contractors with PMS agreements and / or an APMS contract. Furthermore, if a sub-contractor is used to deliver NHS services, whether this be an individual or partnership, they too will be required to make a self-declaration if they exceed the threshold income for a given year. The contractor is required to use reasonable endeavours to ensure all new and any existing sub-contracts are amended to reflect this new contractual requirement. (Please note that this does not include locums, or other, who are contracted through a third party such as an agency).
General Practice have been given until 23:59 on 12 November to declare their NHS earnings from 2019/20 if they exceeded £150,000.
Future year’s NHS earnings must be declared by 30 April in the financial year beginning immediately after the end of the next financial year.
Self-Declaration Income Thresholds and Reporting Deadlines
|2019/20||£150,000||12 November 2021|
|2020/21||£153,000||30 April 2022|
|2021/22||£156,000||30 April 2023|
|2022/23||£159,000||30 April 2024|
|2023/24||£163,000||30 April 2025|
Individuals exceeding the annual threshold are required to confirm their name and job title and declare the following information:
What is the definition of NHS Income?
NHS income is not just superannuable earnings from the practice but any income [including any form of remuneration and any salary, wages, fees, director’s remuneration or dividends] earned by a GP [or non-GP provider] as defined within Schedule 10 of the NHS Pension Scheme Regulations 2015: https://www.legislation.gov.uk/uksi/2015/94/schedule/10
The exclusion in Schedule 10 of salaried income from ‘other NHS bodies or providers’ should be ignored for the purpose of determining NHS earnings for inclusion within the self-declaration.
The definition of practitioner income applies to all individuals including locums, whether a member of the NHS Pension scheme or not. Paragraphs 3 and 7 of Schedule 10 relate to dental practitioner income and can be ignored for the purposes of this self-declaration.
How to make the self-declaration
Individuals are required to make the ‘general practice pay transparency self-declaration’ using NHS Digital’s Forms Platform via the NHS Digital Strategic Data Collection Service [SDCS]. Firstly, individuals will need to register with SDCS and then create an account to gain access to the Forms Platform.
To register, you will need to contact: email@example.com with the following information:
If a code does not exist, then individuals should register their organisation as ‘NHS Digital - X26’ code. During the self-declaration process individuals have an opportunity to list the organisation from which they drew the greatest proportion of NHS earnings for the relevant year plus the names of any other organisations from which they drew NHS earnings.
Further guidance to register for access to NHS Digitals Forms Platform can be found within NHS England’s guidance on General Practice ay Transparency: https://www.england.nhs.uk/wp-content/uploads/2021/10/B0939-general-practice-pay-transparency-guidance-v1.pdf
How will the information be used?
NHS Digital will publish the self-declared information on an annual basis [this will be in the summer for 2020/21 self-declarations onwards] which will include for each individual:
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