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PART 3N.I.BENEFITS FOR PRACTITIONERS ETC.

CHAPTER 9N.I.MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

Record keeping and contribution estimatesN.I.

[F1Employing authority and certain member record keeping and contribution estimatesN.I.

260.—(1) As regards a principal medical practitioner, in respect of each scheme year, the member shall provide each relevant host Board with a certificate of their 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 Her Majesty’s 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 Her Majesty’s Revenue and Customs.

(2) As regards an assistant medical practitioner or a locum practitioner, in respect of each scheme year, the member shall provide each relevant host Board with a certificate of their pensionable earnings based on—

(a)the payments they receive from employing authorities for practitioner services; and

(b)the return that member has made to Her Majesty’s 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 Her Majesty’s Revenue and Customs.

(3) As regards a principal dental practitioner, in respect of each scheme year, the member shall provide each relevant host Trust or Board with a certificate of their [F2pensionable] earnings based on—

(a)the notice of [F2pensionable] earnings referred to in regulation 148; and

(b)their [F2pensionable] earnings as a principal dental practitioner from all other principal dental practitioner sources,

no later than 6 months after the end of that scheme year.

(4) As regards an assistant dental practitioner, in respect of each scheme year, the member shall provide each relevant host Trust or Board with a certificate of their [F2pensionable] earnings based on—

(a)the payments they receive from employing authorities for practitioner services; and

(b)their [F2pensionable] earnings as an assistant dental practitioner from all other assistant dental practitioner sources,

no later than 6 months after the end of that scheme year.

[F3(5) In respect of each scheme year, a GMS practice or an APMS contractor shall provide the Department with a statement of estimated pensionable earnings [F4and contributions due under regulation 160, 162 and 165] in respect of any—

(a)non-GP provider that is a GMS practice or an APMS contractor who assists in the provision of HSC services provided by that GMS practice or APMS contractor;

(b)principal medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

(c)assistant medical practitioner employed by the practice or contractor.

(6) In respect of each scheme year, each employing authority shall, in respect of any of the person’s referred to in paragraph (5)(a) to (c), provide the Department with an end-of-year statement of—

(a)pensionable earnings;

(b)contributions to this Section of the Scheme made under regulation 161 (Members’ contribution rate);

(c)contributions to this Section of the Scheme made under regulation 162 (Contributions by employing authorities: general); and

(d)any pensionable earnings deemed in accordance with regulation 144 (Pensionable earnings-breaks in service),

in respect of any of the persons referred to in paragraph (5)(a) to (c).

(7) The Department shall be provided with—

(a)the statement referred to in paragraph (5) at least 1 month before the beginning of that scheme year;

(b)the statement referred to in paragraph (6) no later than 3 months after the end of that scheme year.

[F5(7A) If a GMS practice or APMS contractor does not provide the statement referred to in sub-paragraph (5) in accordance with sub-paragraph (7)(a), the member contributions in respect of the members of that practice or contractor referred to in sub-paragraphs (5)(a) to (c), will be payable at the maximum contribution percentage rate specified in paragraph (17) of regulation161 based on estimated pensionable pay as determined by the Department]

(8) All employing authorities must, for each scheme year—

(a)provide the Department with a statement of estimated total contributions due to this Section of the Scheme under regulation 160 (Contributions by members) and 162 (Contributions by employing authorities: general); and

(b)maintain, in a manner approved by Department from time to time, the records of contributions to this Section of the Scheme made under regulations 160 and 161.

(9) The statement referred to in paragraph (8)(a) must be provided to the Department no later then [F61 month before the beginning] of each scheme year and, except where the Department waives such requirement, an employing authority must provide the Department with a statement of contributions to this Section of the Scheme recorded in accordance with paragraph (8)(b) no later then 2 months after the end of each scheme year.

[F7(10) A member’s pensionable earnings for a scheme year shall be zero and no contributions paid in respect of that scheme year are to be refunded where, in respect of that scheme year, a member has failed to comply with the requirements of—

(a)whichever of sub-paragraphs (1) to (4) applies to that member, or

(b)paragraph (7) of regulation 157.

This is subject to sub-paragraphs (11) and (12).]

(11) 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 that member’s pensionable earnings for that year, the Department may treat that figure as the amount of that member’s pensionable earnings for that year where—

(a)that member has failed to comply with the requirements of whichever of paragraphs (1) to (4), applies to them; and

(b)a benefit in respect of such services is payable to, or in respect of that member, under these Regulations.

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

(a)dies without complying with the requirements of whichever of paragraphs (1) to (4) applies to them; or

(b)is, in the opinion of the Department, unable to look after their own affairs by reason of illness or lack of capacity,

the Department 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 or statement within the period specified in paragraph (13).

(13) The period is—

(a)that referred to in whichever of paragraphs (1) to (4) was or is applicable to them

(b)such other period as the Department permits.

[F8(14) An employing authority must, in respect of a person, keep a record of all—

(a)contributions paid under regulations 160, 165 or 167;

(b)contributions due under regulations 160, 165 or 167, but unpaid;

(c)contributions paid under regulation 162 or 168;

(d)contributions due under regulation 162 or 168, but unpaid;

(e)pensionable earnings;

(f)absences from work referred to in regulation 140;

(g)commencements and terminations of pensionable employment;

(h)reasons for terminations of pensionable employment.

(14A) That record is to be in a manner approved by the Department.

(14B) Except where the Department waives such requirement, an employing authority must provide a statement in respect of the matters referred to in paragraph (14) in respect of all scheme members to the Department within 13 months of the end of each scheme year.

(14C) Where an employing authority has provided the information in accordance with paragraph (14B) and there is then a change to any of the information provided, that employing authority must, within 1 month of the change, provide the Department with the revised information.]

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

(a)shall be in such form as the Department shall from time to time require;

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

(16) 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 an impairment or disturbance in the functioning of his mind or brain]]

Textual Amendments