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<p>In 2020, the Government increased thresholds by £90,000 to remove all staff with
threshold income below £200,000 from scope of the tapered annual allowance. An estimated
96% of general practitioners and 98% of consultants are out of scope of the taper
based on National Health Service earnings.</p><p>An individual may choose to reduce
their working hours or take early retirement for a range of reasons. The Department
monitors retirement patterns and hours worked by senior doctors. NHS Digital’s workforce
statistics show the participation rate, or average contracted hours per person, for
consultants has been stable for several years. Data from the NHS Business Services
Authority shows that while the number of consultants taking voluntary early retirement
as a proportion of all consultant retirements has increased since 2012, it has not
changed significantly in more recent years.</p><p> </p>
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