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NHS Pension Scheme – Guide for NHS general dental practitioners update

Author: Tom Slevin ACA Bsc., Associate, Morris & Co

Published: 13 Aug 2021

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The NHS Business Services Authority have released an updated guide on the NHS Pension Scheme for dentists.

The guide gives a comprehensive overview of the NHS pension scheme for general dental practitioners, including benefits, ARR, pensionable pay and other information.

Chapter 4 has been added by the NHS BSA to make it clear how different business models for the practice and its associates affects the dentists’ access to the NHS pension scheme. The guide gives 8 different scenarios and makes it clear from the NHS pension view how the different arrangements seen in the dental sector affect access to the NHS pension scheme. Dental practices and their advisors should look at the practice’s arrangements with their performers to ensure they are complying with the NHS pension scheme rules.

*The views expressed are the author’s and not ICAEW’s.