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.