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<p>In 2020/21, the latest full tax year for which data is available, the NHS Business
Services Authority issued 27,395 pension saving statements to all staff for whom the
value of their National Health Service pension benefits in that tax year had increased
in excess of the £40,000 Annual Allowance. In the same year, there were 1,615 Lifetime
Allowance charges paid over to HM Revenue & Customs in respect of NHS pensions
claimed. It is not possible to break down this data by occupation.</p><p>Looking ahead,
estimates based on projected pension scheme data indicate that in 2023/24 around 22,000
senior NHS clinicians could be expected to exceed the former £40,000 Annual Allowance,
and around 31,000 clinicians would have reached at least 75% of the abolished £1.073
million Lifetime Allowance. No estimate has been made for other NHS employees.</p>
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