March 18, 2026
Article
The landscape of NHS pensions has rarely been straightforward, but the introduction of the Remedial Pension Savings Statement (RPSS) adds a new layer of complexity for doctors already navigating demanding clinical workloads. The RPSS is a direct result of the McCloud Judgment, which found the transitional protections applied when the 2015 NHS Pension Scheme was introduced to be discriminatory on the basis of age. As a result, pension entitlements for affected NHS staff must be “rectified” for the period 1 April 2015 to 31 March 2022.
For many doctors, this rectification changes the recorded growth in their NHS pension benefits, sometimes significantly. Because annual allowance tax charges are based on this growth, revised calculations must now be issued to doctors who may have exceeded the annual allowance or have unused allowances to carry forward over the remedy period.
Why This Matters for Doctors
There are several reasons why the RPSS should be acted upon as you may be owed a tax refund or you may face new or increased liabilities. In addition, the high error rates mean you must check your data carefully and deadlines apply once your statement arrives.
Dealing With Missing or Incomplete Data
If parts of your pension record remain incomplete, for example, missing Type 1 or Type 2 certificates, these need to be submitted before your RPSS can be prepared accurately.
This is particularly relevant for GPs who have switched roles, worked across multiple practices, or left the Performer List.
Support Available for Doctors
Given the complexity, NHS Pensions recognises that many clinicians will need professional advice and f inancial support may be available with the NHS Cost Claim Back Scheme for up to £500 including VAT for independent financial advice and up to £1,000 inclusive of VAT for accountancy support in relation to HMRC reporting.
What You Should Do Now
As with any major pension change, taking informed action early is key. We recommend that you review your RPSS carefully (gather your historical records) assess potential tax liabilities, seek specialist medical tax advice and don’t ignore deadlines.