The National Health Service Superannuation Scheme (Scotland) Regulations 2011

PART XII ACCOUNTS

Accounts and actuarial reports

31.—(1) In the case of members who are practitioners or non-GP providers, regulation U3 (accounts and actuarial reports) is modified as described in this paragraph.

(2) In respect of each scheme year, a principal medical practitioner or a non-GP provider shall provide the Contracting Health Board or someone appointed to act on their behalf with a certificate of the member’s pensionable earnings based on—

(a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and

(b) the return that member has made to HM Revenue and Customs in respect of their earnings for that year,

no later than 1 month after the date on which that return was required to be submitted to Revenue and Customs.

(3) In respect of each scheme year, an assistant medical practitioner or salaried GP shall provide each relevant employer with a certificate of their pensionable earnings based on—

(a) the payments that member receives from employing authorities for practitioner services; and

(b) the return that member has made to Revenue and Customs in respect of the member’s earnings for that year,

no later than 1 month after the date on which that return was required to be submitted to Revenue and Customs.

(4) Where the member is an assistant practitioner—

(a) in respect of each scheme year, in order that a correct contribution tier can be allocated, the member must provide each employer with an estimate of pensionable practitioner earnings from all employments;

(b) at the end of each scheme year, the member must provide the Scottish Ministers with a statement from each employer of actual pensionable practitioner earnings from all employments and to provide a copy of this information to the scheme administrator; and

(c) the information required in paragraphs (a) and (b) will be in such form as the Scottish Ministers require.

(5) The Scottish Ministers will be provided with—

(a) the estimate referred to in sub-paragraph (4)(a) at least 1 month before the beginning of that scheme year;

(b) the statement referred to in sub-paragraph (4)(b) no later than 3 months after the end of that scheme year.

(6) The Contracting Health Board, or someone appointed to act on their behalf, for each scheme year and no later than 13 months after the end of each scheme year, must forward to the Scottish Ministers a copy of the records they maintain in respect of—

(a) all contributions to this Section of the scheme made under paragraph 14 of this Schedule in respect of principal medical practitioners and non-GP providers; and

(b) their pensionable earnings.

(7) Subject to sub-paragraphs (8) and (9), if, in respect of a scheme year, a member has failed to comply with the requirements of whichever of sub-paragraphs (2) to (5) applies to that member, the member’s pensionable earnings for that scheme year shall be zero.

(8) If, in respect of a scheme year—

(a) a practitioner or non-GP provider has failed to comply with the requirements of whichever of sub-paragraphs (2) to (5) applies to that member;

(b) a benefit in respect of such service is payable to, or in respect of that member, under these Regulations; and

(c) the member’s employing authority or if a Contracting Health Board, or someone appointed to act on their behalf is in possession of a figure representing all or part of the member’s pensionable earnings for that year,

the Scottish Ministers may treat that figure as the amount of the member’s pensionable earnings for that year.

(9) If, in respect of a scheme year, a practitioner or non-GP provider—

(a) dies without complying with the requirements of whichever of sub-paragraphs (2) to (5) applies to that member; or

(b) is, in the opinion of the Scottish Ministers, unable to look after the member’s own affairs by reason of illness or mental disorder,

the Scottish Ministers may require that practitioner or non-GP provider’s personal representatives or person (or person’s) duly authorised to act on the member’s behalf to provide the relevant certificate—

(i) within the period referred to in whichever of sub-paragraphs (2) to (5) was or is applicable to them; or

(ii) within such other period as the Scottish Ministers permit.

(10) The certificates and statements referred to in this regulation—

(a) must be in such form as the Scottish Ministers from time to time require;

(b) must be provided to the Scottish Ministers in such manner as the Scottish Ministers may from time to time permit.