Employing authority record keeping and contribution estimates
2.J.13—(1) As regards a member who is a non-GP provider who derives practitioner income within the meaning of regulation 2.A.8(6) (meaning of “pensionable pay”), in respect of each financial year the member must provide the contracting Health Board or person acting on their behalf 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 returns the member has made to Her Majesty’s Revenue and Customs in respect of their earnings for that year,
no later than one month from the date on which the return was required to be submitted to Her Majesty’s Revenue and Customs.
(2) As regards all other members under this part, employing authorities must keep records of all–
(a)contributions deducted in accordance with this Part; and
(b)contributions to the scheme made under regulation 2.C.5 (contributions by employing authorities; general),
in a manner approved by the Scottish Ministers, and, except where the Scottish Ministers waive such requirement, provide a statement in respect of such matters in respect of all members to the Scottish Ministers within 2 months of the end of each financial year.
(3) In respect of each financial year, employing authorities must also provide the Scottish Ministers with the best estimate in writing that can reasonably be made of the total contributions due to the scheme under regulations 2.C.1 (contributions by members) and 2.C.5 (contributions by employing authorities: general) within 2 months of the end of each such year.