Paragraph 1 Medical practitioners and non-GP providers

This paragraph applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—

In respect of each scheme year M must provide each relevant host Board with a certificate of M's pensionable earnings based on—

The certificate must be provided before the end of the period of one month starting on the date when the return was required to be submitted to HMRC.

Where the certificate provided in accordance with sub-paragraphs (2) and (3) is based on provisional figures included in the return M made to HMRC, M must provide a revised certificate including final figures before the end of the period of one month starting on the date when the revised return containing final figures was required to be submitted to HMRC.