This is a ‘hot topic’ in many GPs’ minds and I suspect that many sessional doctors will just think it won’t apply to them. Whilst for younger, low earning NHS scheme members this may be true at the moment, there will be some it might affect.
In simple terms the new rules are:
Annual allowance of £50,000. This is the level at which, effectively, you can get tax relief. It is based on ‘pension input’ not pension contributions paid.