{
  "url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-1995/regulation-T2A",
  "json_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-1995/regulation-T2A.json",
  "legislation": "uksi/1995/300",
  "legislation_title": "The National Health Service Pension Scheme Regulations 1995",
  "legislation_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-1995",
  "path": "regulation/T2A",
  "kind": "regulation",
  "number": "T2A",
  "heading": "Deduction of tax: further provisions",
  "text": "(1) For the purposes of these Regulations and the 2004 Act, the scheme administrator shall be the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG).\n(2) Subject to paragraph (2A), if a person’s entitlement to a benefit under these Regulations , before 6th April 2024,—\n(a) constitutes a benefit crystallisation event in accordance with section 216 of the 2004 Act; and\n(b) a lifetime allowance charge under that Act is payable in respect of that event,\nthat charge shall be paid by the scheme administrator.\n(2A) The member’s present or future benefits in respect of which any charge under paragraph (2) arises shall be reduced by an amount that fully reflects the amount of tax paid by the scheme administrator and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.\n(2B) Subject to paragraph (2C), if a person’s entitlement to a lump sum under these Regulations, on or after 6th April 2024, constitutes a relevant benefit crystallisation event for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003, the scheme administrator shall determine—\n(a) where any tax is payable in respect of the benefit in accordance with section 204 of the 2004 Act and, if so,\n(b) the amount of tax, and\n(c) the person liable for that tax.\n(2C) The member’s lump sum in respect of which any tax is payable, as determined under paragraph (2B), shall be reduced by an amount that fully reflects the amount of tax paid by the scheme administrator.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) Where a person is entitled to a benefit under these Regulations , before 6th April 2024, he shall (whether or not he intends to rely on entitlement to transitional protection, an enhanced lifetime allowance, or to enhanced protection) give to the scheme administrator such information as will enable the scheme administrator to determine—\n(a) whether any lifetime allowance is payable in respect of the benefit and, if so,\n(b) the amount of that charge.\n(7A) Where a person is entitled to a lump sum under these Regulations, on or after 6th April 2024, whether or not he intends to rely on entitlement to transitional protection, or to enhanced protection, that person shall give to the scheme administrator such information as will enable the scheme administrator to determine—\n(a) (a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and, if so,\n(b) the amount of tax, and\n(c) the person liable for that tax.\n(8) Where a person entitled to a benefit under these Regulations , before 6th April 2024, intends to rely on entitlement to an enhanced lifetime allowance by virtue of any of the provisions listed in section 256(1) of the 2004 Act (enhanced lifetime allowance regulations), he shall give to the scheme administrator—\n(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement;\n(b) the information referred to in paragraph (7).\n(8ZA) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to an enhanced allowance by virtue of the provisions listed in section 256(1) of the 2004 Act (enhanced allowance regulations), that person shall give to the scheme administrator—\n(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement; and\n(b) the information referred to in paragraph (7A).\n(8A) Where a person entitled to a benefit under these Regulations , before 6th April 2024, intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the 2011 Act or paragraph 1 of Schedule 22 to the Finance Act 2013, that person shall give to the scheme administrator—\n(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement; and\n(b) the information referred to in paragraph (7).\n(8AA) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to transitional protection in accordance with paragraph 14 of Schedule 18 to the 2011 Act or paragraph 1 of Schedule 22 to the Finance Act 2013, that person shall give to scheme administrator—\n(a) the reference number issued by the Commissioners under The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement; and\n(b) the information referred to in paragraph (7A).\n(8B) Where a person entitled to a benefit under these Regulations , before 6th April 2024, intends to rely on entitlement to individual protection against a lifetime allowance charge in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the scheme administrator—\n(a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement, and\n(b) the information referred to in paragraph (7).\n(8C) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlements to individual protection in accordance with paragraph 1 of the Schedule 6 of the Finance Act 2014, that person shall give to the scheme administrator—\n(a) the reference number issued by the Commissioners under The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement, and\n(b) the information referred to in paragraph (7A).\n(9) The information referred to in paragraph (7) or, as the case may be, paragraph (7A), (8), (8ZA), (8A) ,(8AA), ... (8B) or (8C) shall be given to the scheme administrator—\n(a) at the time the person makes a claim for a benefit; or\n(b) where that information has not been provided at the time of making the claim, within such time as the scheme administrator specifies in writing.\n(10) Where a person who is entitled to a benefit under these Regulations, before 6th April 2024, fails to provide all, or part of, the information referred to in paragraph (7) or, as the case may be, paragraph (8), (8A) or (8B) within the time limits specified by the scheme administrator where relevant, the scheme administrator may treat the whole of the benefit as a chargeable benefit and pay the charge on that basis.\n(10A) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, fails to provide all, or part of, the information referred to in paragraph (7A) or, as the case may be, paragraph (8ZA), (8AA) or (8C) within the time limits specified, the scheme administrator may deem that the person is liable for the tax payable in respect of the whole of the lump sum.\n(11) Subject to regulation F2(4), where—\n(a) a member has given notice to the scheme administrator in accordance with regulation F2(1) that a lump sum payable under that regulation is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Schedule 29 to the 2004 Act; and\n(b) has not revoked that notice,\nthe scheme administrator shall deduct tax at 55 per cent (or such other amount as applies from time to time) from the lump sum payable in accordance with section 206 of that Act.\n(11A) Where—\n(a) a lump sum on death is payable in accordance with regulation F2 (member dies after pension becomes payable); and\n(b) that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member’s death,\nthe scheme administrator shall deduct tax at the rate referred to in paragraph (11) from the lump sum payable in accordance with section 206 of the 2004 Act.\n(11B) Where—\n(a) the Secretary of State’s liability to pay a pension under regulation E1 (normal retirement pension) is discharged by the payment of a lump sum in accordance with paragraph (4) of that regulation; and\n(b) that lump sum payment is made to a member who has reached the age of 75,\nthe scheme administrator shall deduct tax at the rate of 55 per cent (or such other amount as applies from time to time) from the lump sum payable in accordance with section 205A of the 2004 Act.\n(12) This paragraph applies to a member who—\n(a) is liable to an annual allowance charge in accordance with section 237A of the 2004 Act, and\n(b) meets the conditions specified in paragraph (1) of section 237B of that Act.\n(13) A member to whom paragraph (12) applies may give notice in writing to the scheme administrator specifying that the scheme administrator and the member are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that member in accordance with section 237B of that Act.\n(14) Unless the scheme administrator’s liability for an annual allowance charge referred to in paragraph (13) is discharged in accordance with section 237D of the 2004 Act—\n(a) that annual allowance charge will be paid by the scheme administrator on behalf of the member, and\n(b) that member’s present or future benefits in respect of which that charge arises shall be adjusted in accordance with section 237E of the 2004 Act and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.\n(15) Paragraph (16) applies to members who are practitioners or non-GP providers.\n(16) The members referred to in paragraph (15) shall provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 2006 in respect of their benefits under the scheme in a manner prescribed from time to time by the Secretary of State.\n(17) “Enhanced lifetime allowance” and “enhanced protection” shall be construed in accordance with the 2004 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. T2A inserted (6.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(b), 18"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. T2A(2) substituted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 62(2) (as amended by S.I. 2008/906, reg. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. T2A(2) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. T2A(2A) inserted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 62(3) (as amended by S.I. 2008/906, reg. 2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. T2A(2B)(2C) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. T2A(3) omitted (14.12.2007) by virtue of The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) Amendment Regulations 2007 (S.I. 2007/3280), regs. 1(2), 2(20)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. T2A(4) omitted (14.12.2007) by virtue of The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) Amendment Regulations 2007 (S.I. 2007/3280), regs. 1(2), 2(20)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. T2A(5) omitted (14.12.2007) by virtue of The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) Amendment Regulations 2007 (S.I. 2007/3280), regs. 1(2), 2(20)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Reg. T2A(6) omitted (14.12.2007) by virtue of The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) Amendment Regulations 2007 (S.I. 2007/3280), regs. 1(2), 2(20)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. T2A(7) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(4)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. T2A(7) inserted (with effect from 6.4.2012) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012 (S.I. 2012/610), regs. 1(2)(5)(a), 7(a)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Reg. T2A(7A) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(5)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Word in reg. T2A(8) substituted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(6)(a)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in reg. T2A(8) substituted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(6)(b)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in reg. T2A(8) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(6)(c)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Reg. T2A(8ZA) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(7)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Reg. T2A(8A) inserted (with effect from 6.4.2012) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012 (S.I. 2012/610), regs. 1(2)(5)(a), 7(b)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Word in reg. T2A(8A) substituted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(8)(a)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in reg. T2A(8A) substituted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(8)(b)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in reg. T2A(8A) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(8)(c)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in reg. T2A(8A) inserted (1.4.2014) by The National Health Service Pension Scheme (Amendment) Regulations 2014 (S.I. 2014/570), regs. 1(2), 12(2)(a) (with reg. 49)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in reg. T2A(8A)(a) inserted (1.4.2014) by The National Health Service Pension Scheme (Amendment) Regulations 2014 (S.I. 2014/570), regs. 1(2), 12(2)(b) (with reg. 49)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Reg. T2A(8AA) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(9)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Reg. T2A(8B) added (with effect from 6.4.2014) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2)(5), 14(2)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Word in reg. T2A(8B) substituted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(10)(a)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in reg. T2A(8B) substituted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(10)(b)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in reg. T2A(8B) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(10)(c)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Reg. T2A(8C) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(11)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in reg. T2A(9) substituted (with effect from 6.4.2014) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2)(5), 14(3)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Word in reg. T2A(9) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(12)(a)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Word in reg. T2A(9) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(12)(b)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Word in reg. T2A(9) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(12)(c)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Word in reg. T2A(9) omitted (with effect from 6.4.2024) by virtue of The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(12)(d)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Words in reg. T2A(9) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(12)(e)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Word in reg. T2A(10) substituted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(13)(a)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Words in reg. T2A(10) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(13)(b)"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Words in reg. T2A(10) substituted (with effect from 6.4.2014) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2)(5), 14(4)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Reg. T2A(10A) inserted (with effect from 6.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2)(9), 4(14)"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Words in reg. T2A(11) substituted (with effect from 6.4.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2)(5), 9(a)"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Reg. T2A(11A)(11B) inserted (with effect from 6.4.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2)(5), 9(b)"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "Reg. T2A(12)-(17) substituted for reg. T2A(12) (with effect in accordance with reg. 1(3)(a)(4)(a) of the amending S.I.) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012 (S.I. 2012/610), regs. 1(2)(3)(a)(4)(a), 7(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/300/regulation/T2A",
    "retrieved_at": "2026-10-29T13:17:02.304130+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}