Regulation 31
1.—(1) This paragraph applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—
(a)a medical practitioner, or
(b)a non-GP provider.
(2) In respect of each scheme year M must provide the RHSCB with a certificate of M’s pensionable earnings based on—
(a)the accounts drawn up in accordance with generally accepted accounting practice by the practice of which M is a member; and
(b)the return that M has made to Her Majesty’s Revenue and Customs (HMRC) in respect of M’s earnings for the year.
(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.
2.—(1) This paragraph applies to a member (M) who—
(a)belongs to any of groups A to C in regulation 27(1) in relation to the provision of services, or
(b)is a locum practitioner.
(2) In respect of each scheme year, M must provide the RHSCB with a certificate of M’s pensionable earnings based on—
(a)the payments M receives from employing authorities for practitioner services; and
(b)the return that M has made to HMRC in respect of M’s earnings for the year.
(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.
3.—(1) As regards a dental practitioner, in respect of each scheme year, the member shall provide the RHSCB with a certificate of their pensionable earnings based on their pensionable earnings as a dental practitioner from all dental practitioner sources, no later than 6 months after the end of that scheme year.
4.—(1) In respect of each scheme year, each employing authority must provide the scheme manager and the RHSCB with a statement of estimated pensionable earnings in respect of—
(a)a non-GP provider that is a GMS practice or an APMS contractor who assists in the provision of health and personal social services provided by that GMS practice or APMS contractor;
(b)a medical practitioner who performs medical services as, or on behalf of, the practice or contractor;
(c)a medical practitioner employed by the practice or contractor;
(d)dental practitioner who performs services under GDS arrangements, or
(e)a dental practitioner employed or engaged to perform services under GDS arrangements.
(2) In respect of each scheme year, each employing authority must, in respect of medical or dental practitioners employed or engaged, provide the scheme manager with an end-of-year statement of—
(a)pensionable earnings;
(b)contributions to this scheme made under regulation 31 (contributions: practitioners and non-GP providers) and the modifications to that regulation referred to in regulations 37 and 38;
(c)contributions to this scheme made under regulation 32 (contributions by employing authorities); and
(d)pensionable earnings deemed in accordance with regulation 28 (pensionable earnings: break in service).
(3) The Scheme manager and RHSCB must be provided with—
(a)the statement referred to in sub-paragraph (1) at least 1 month before the beginning of the scheme year;
(b)the statement referred to in sub-paragraph (2) no later than 3 months after the end of the scheme year.
(4) The RHSCB must, before the end of the period of 13 months after the end of a scheme year, forward to the Scheme manager in respect of the scheme year a copy of the records the RHSCB maintains in respect of—
(a)all contributions to this scheme made under regulation 31 in respect of medical practitioners and non-GP providers; and
(b)their pensionable earnings.
5.—(1) If, in respect of a scheme year, a practitioner or non-GP provider has failed to comply with the requirements of whichever of paragraphs 1 to 3 applies to the member, the member’s pensionable earnings for the scheme year are zero.
This is subject to sub-paragraphs (2) and (3).
(2) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of the member’s pensionable earnings for that year, the scheme manager may treat that figure as the amount of the member’s pensionable earnings for the year where—
(a)the member has failed to comply with the requirements of whichever of paragraphs 1, 2 or 3 applies to the member, and
(b)a benefit in respect of the member’s service as a practitioner or non-GP provider is payable to, or in respect of the member, under these Regulations.
(3) If, in respect of a scheme year, a practitioner or non-GP provider (the member)—
(a)dies without complying with the requirements of whichever of paragraphs 1, 2 or 3 applies to the member, or
(b)is, in the opinion of the scheme manager, unable to look after the member’s own affairs by reason of illness or lack of capacity,
the scheme manager may require the member’s personal representatives or person (or persons) duly authorised to act on the member’s behalf to provide the relevant certificate, notice or statement within the period specified in sub-paragraph (4).
(4) The period is—
(a)that referred to in whichever of paragraph 1, 2 or 3 was or is applicable to the member; or
(b)such other period as the scheme manager permits.
(5) A person lacks capacity in relation to a matter if at the material time he is unable to make a decision for himself in relation to the matter because of impairment or a disturbance in the functioning of the mind or brain, whether permanent or temporary.
6. The certificates, notices and statements referred to in this Schedule—
(a)must be in such form as the scheme manager from time to time requires;
(b)may be provided to the scheme manager in such manner as the scheme manager from time to time permits.
7.—(1) Where a medical practitioner or a non-GP provider (the member) is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, the authority must—
(a)deduct contributions payable under regulation 30 or 31 (as the case may be) from any pensionable earnings it pays to the member, and
(b)where the employing authority is not the RHSCB, pay those contributions to the RHSCB.
(2) Subject to sub-paragraph (7), where a medical practitioner or a non-GP provider is—
(a)an employing authority which is a GMS practice or an APMS contractor; or
(b)a shareholder or partner in such an employing authority,
the employing authority must pay contributions under regulation 32 to the RHSCB.
(3) Where a medical practitioner or non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (2)—
(a)in the case of a medical practitioner, each such employing authority must pay contributions under regulation 32 on any pensionable earnings it pays to the practitioner or, as the case may be, on the practitioner’s or non-GP provider’s share of the partnership profits, to the RHSCB;
(b)in the case of a non-GP provider, the employing authority to which regulation 27(3)(b) applies must pay contributions under regulation 32 on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider’s share of the partnership profits, to the RHSCB.
(4) Where sub-paragraph (1) applies (but sub-paragraph (2) does not) and the employing authority referred to in sub-paragraph (1)—
(a)is not the RHSCB, the authority must pay contributions under regulation 32 to the RHSCB;
(b)is the RHSCB, the RHSCB must pay contributions under regulation 32 to the scheme manager in respect of any pensionable earnings it pays to the practitioner.
(5) Where a practitioner (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority must—
(a)deduct contributions under regulation 31 from any pensionable earnings it pays to the practitioner; and
(b)in the case of a medical practitioner who belongs to any of groups A tor B in regulation 27(1), where it is not also the RHSCB, pay those contributions to the RHSCB.
(6) Where sub-paragraph (5) applies, if the employing authority—
(a)is not the RHSCB, the authority must pay contributions under regulation 32 to the RHSCB;
(b)is the RHSCB, the RHSCB must pay contributions under regulation 32 or deducted under regulation 30(5) or 31(7) to the scheme manager in respect of any pensionable earnings it pays to the practitioner.
(7) A locum practitioner must pay contributions under regulation 31 to the RHSCB.
(8) Where contributions are payable by a locum practitioner under sub-paragraph (7) in respect of pensionable locum work carried out for an employing authority which is—
(a)the RHSCB;
(b)a GMS Practice; or
(c)an APMS contractor,
the RHSCB shall pay contributions payable under regulation 32 in respect of such a practitioner.
(9) Sub-paragraph (10) applies where, as regards a medical practitioner, an employing authority—
(a)is not the RHSCB, it is a function of the employing authority to provide the RHSCB with a record of any—
(i)pensionable earnings paid by it to a practitioner;
(ii)contributions deducted by it in accordance with sub-paragraph (1) or (5),
not later than the 7th day of the month following the month in which the earnings were paid;
(b)is the RHSCB that has deducted contributions in accordance with sub-paragraph (1) or (5) and is liable to pay contributions under regulation 32 in respect of any pensionable earnings it pays to a practitioner.
(10) It is a function of the RHSCB to maintain a record of—
(a)the matters referred to in sub-paragraph (9)(a)(i) and (ii);
(b)contributions paid to it by a medical practitioner; and
(c)contributions paid to it by a locum practitioner.
(11) It is a function of the RHSCB to pay the contributions—
(a)paid to it by a medical practitioner or locum practitioner;
(b)paid to it by another employing authority; and
(c)it is liable to pay by virtue of sub-paragraphs (4)(b) and (6)(b),
in accordance with the provisions of this paragraph, to the scheme manager not later than the 19th day of the month following the month in which the earnings were paid.
8.—(1) A dental practitioner who belongs to group D for the purposes of regulation 27(1) must pay contributions under regulation 31 in respect of pensionable earnings that relate to GDS arrangements to the employing authority that is a party to those GDS arrangements.
(2) The employing authority must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings mentioned in sub-paragraph (1).
(3) In the case of a dental practitioner who is a vocational trainee—
(a)the GDS provider that employs the practitioner must deduct contributions under regulation 30 from any pensionable earnings the provider pays to the practitioner and must pay the contributions to the employing authority that is a party to the provider’s GDS arrangements;
(b)the employing authority must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings.
(4) In the case of a dental practitioner who—
(a)does not fall within sub-paragraph (1); and
(b)is not a vocational trainee,
the employing authority with which the practitioner has a contract for services from which the practitioner’s pensioner earnings are derived must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings.
(5) Contributions under regulation 30 or 31 that are required to be paid to an employing authority by or in respect of a dental practitioner in accordance with this paragraph must be paid to the authority not later than the 7th day of the month following the month to which the earnings relate.
(6) Sub-paragraph (7) applies to an employing authority—
(a)to which contributions under regulation 30 or 31 are paid in respect of a dental practitioner in accordance with this paragraph;
(b)which is liable to pay contributions under regulation 32 in respect of a dental practitioner.
(7) The authority must forward or pay the contributions to the scheme manager not later than the 12th day after the date on which, by virtue of sub-paragraph (5), it is due—
(a)to receive the contributions under regulation 30 or 31, or
(b)in the case of contributions under regulation 32, the related contributions under regulation 30 or 31.
9. Contributions which are required to be paid to the RHSCB in accordance with this Schedule must be paid to the RHSCB not later than the 7th day of the month following the month in which the earnings were paid.
10.—(1) Sub-paragraph (2) applies where, despite this Schedule—
(a)a practitioner, locum practitioner or non-GP provider has failed to pay contributions under regulation 30 or 31;
(b)a practitioner or non-GP provider has failed to pay contributions under regulation 32; or
(c)an employing authority has failed to deduct contributions under regulation 30.
(2) The scheme manager may recover the amount of any unpaid contributions—
(a)where an employing authority has ceased to exist and paragraph (a) of sub-paragraph (1) applies, by adding the amount of those unpaid contributions to the amount of contributions under regulation 30 or 31 the practitioner or non-GP provider in question is due to pay to the RHSCB; or
(b)by deduction from any payment of a benefit to, or in respect of, the member entitled to that benefit: such a deduction must be to the member’s advantage and is subject to the member’s consent.
(3) If sub-paragraph (2)(a) applies, the practitioner or non-GP provider must record the amount of the unpaid contributions in a certificate referred to in Part 1 of this Schedule.
(4) This paragraph does not affect any other method of recovery the scheme manager may have.