1. In the past five years, has your Trust offered an employee the option of retaining the employers pension contribution as an unrestricted additional payment after they have left the NHS Pension scheme(s)?
2. If “yes” to the above, were those offers made on the basis of a Trust agreed policy or on the basis of a personal arrangement?
3. How many employees of the Trust, having left the NHS Pension scheme(s) have been paid the employers pension contributions as an unrestricted additional payment?
4. What staff groups were/are those employees from?
Download response HMRC changes to pensions Lifetime Allowance. 031019