division_name: Finance (No. 2) Bill &#8212; Clause 18 - Lifetime allowance charge abolished
motion: <p class="indent" pid="d282.6/3" pwmotiontext="yes">&#8220;for a person to whom this section applies&#8221;.</p>
  
  <p class="indent" pid="d284.0/6" pwmotiontext="yes">&#8220;nearly as many bankers as doctors&#8221;</p>
  
  <p class="indent" pid="d284.0/8" pwmotiontext="yes">&#8220;if this is aimed at doctors then it really is a huge sledgehammer to crack a tiny nut.&#8221;</p>
  
  <p class="indent" pid="d288.0/5" pwmotiontext="yes">&#8220;an incredibly important step forward&#8221;.</p>
  
  <p class="indent" pid="d288.0/7" pwmotiontext="yes">&#8220;senior doctors will no longer be forced&#8221;&#8212;</p>
  
  <p class="indent" pid="d288.0/9" pwmotiontext="yes">&#8220;to retire early and can continue to work within the NHS, providing vital patient care.&#8221;</p>
  
  <p class="indent" pid="d288.0/11" pwmotiontext="yes">&#8220;will be a game changer for thousands who love their jobs and do not want to retire.&#8221;</p>
  
  <p class="indent" pid="d290.0/7" pwmotiontext="yes">&#8220;HMRC are already planning to provide customers with details of the payment and how it was calculated.&#8221;</p>
  
  <p class="indent" pid="d290.0/10" pwmotiontext="yes">&#8220;Where an individual feels the top up payment is incorrect, HMRC will help them understand what may have caused the issue. HMRC will either address this or direct them to their employer&#8221;.</p>
  
  <p class="indent" pid="d290.0/12" pwmotiontext="yes">&#8220;Individuals who don&#8217;t get a payment, but think they should, will be able to contact HMRC who will explain why a top-up payment has not been made and what is necessary to correct the situation.&#8221;</p>
  
  <p class="indent" pid="d290.0/14" pwmotiontext="yes">&#8220;no later than four years from the end of the relevant tax year&#8221;.</p>
  
  <p class="indent" pid="d290.0/20" pwmotiontext="yes">&#8220;The Government must act swiftly to reform the NHS pension scheme to prevent senior staff from reducing their hours and retiring early&#8221;.</p>
  
  <p class="indent" pid="d290.0/22" pwmotiontext="yes">&#8220;Finally, I have listened to the concerns of many senior NHS clinicians, who say unpredictable pension tax charges are making them leave the NHS just when they are needed most.&#8221;&#8212;[Official Report, <phrase class="date" code="">15 March 2023</phrase>; Vol. 729, c. 844.]</p>
  
  <p class="indent" pid="d296.0/2" pwmotiontext="yes">&#8220;I&#8217;m not pretending that doing away with the cap is a particularly progressive move&#8230; I&#8217;m just being hard-headed and pragmatic about this.&#8221;</p>
  
  <p class="indent" pid="d296.0/12" pwmotiontext="yes">&#8220;Each person&#8217;s pension fund is their embodiment of a lifetime&#8217;s worth of delayed gratification. So any measures to motivate people towards this is to be welcomed, particularly when applied to us as GPs&#8221;.</p>