Research into the impact of pensions tax in the NHS

Research into the impact of pensions tax in the NHS NHS Employers commissioned First Actuarial to investigate the growing evidence suggesting that the changes in recent years to the annual and lifetime allowances are influencing the behaviour of NHS staff. The purpose of the research was to find out: how widespread pensions tax charges are in the NHS; the size of pensions tax charges faced by affected employees; and any impact of these charges on the working behaviour of employees – and how this impacts the objectives of the NHS and on the NHS Pension Scheme.