NHS Superannuation

Q: We are three GP partners, but according to our monthly financial statements from the PCT, only two of us are contributing to our NHS pensions via deductions at source. When calculating profits per partner, this should be on the basis that all practice expenses must be deducted from the income before distributing the balance in our profit shares. The practice as a whole should not have to pay pension contributions for the third partner when, following 24-hour retirement, she is no longer an NHS Pension Scheme member, and she should not have to lose out because of these deductions. The non-contributing partner should receive a sum equivalent to the amount wrongly deducted. How do we resolve this problem?

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