{
  "url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2015/schedule-12/paragraph-1",
  "json_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2015/schedule-12/paragraph-1.json",
  "legislation": "uksi/2015/94",
  "legislation_title": "The National Health Service Pension Scheme Regulations 2015",
  "legislation_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2015",
  "path": "schedule/12/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Medical practitioners and non-GP providers",
  "text": "(1) This paragraph applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—\n(a) a medical practitioner; or\n(b) a non-GP provider.\n(2) In respect of each scheme year M must provide each relevant host Board with a certificate of M's pensionable earnings based on—\n(a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which M is a member; and\n(b) the return that M has made to Her Majesty's Revenue and Customs (HMRC) in respect of M's earnings for the year.\n(3) 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.\n(4) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 12 para. 1(4) inserted (1.4.2025) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(2), 32(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/94/schedule/12/paragraph/1",
    "retrieved_at": "2026-10-28T23:49:26.680467+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."
}