For GP practices in Scotland, May marks a key deadline in the payroll and pensions calendar. The Scottish Public Pensions Agency (SPPA) Annual Return must be submitted no later than 31 May 2025, and if you're responsible for your practice’s payroll and pension reporting, it's important to act now.
This annual return is more than just a formality. It confirms up-to-date pensionable employment data for every team member actively contributing to the NHS pension scheme as of 31 March 2025. The SPPA uses this data to produce accurate Annual Benefit Statements and calculate Annual Allowance for each member.
What You Need to Include
To help you stay on track, here’s a quick checklist that applies to GP practices in Scotland submitting their SPPA Annual Return:
All listed members, except those who have opted out should be included
A leaver form should be submitted for any staff member who has opted out or left
Submission must cover any leavers between 1 April 2024 and 31 March 2025
A new starter form must be submitted alongside the Annual Return for any member not listed on the Active List
A nil return is required for any staff member who remains active but has received no salary in the financial year
Why Accuracy (and Timing) Matters
This return directly impacts your staff’s pension calculations and reporting. Any inaccuracies or delays can lead to misstatements, incorrect tax assessments, or delayed benefit updates.
More seriously, failing to submit on time could result in action from The Pensions Regulator, which can carry financial and compliance consequences for the practice.
Already with Dains? You're in Good Hands
If your payroll is managed by Dains, this return is already being handled as part of our service. But if you're unsure whether your return is covered, or if you're managing payroll internally, we’re here to help.
Our specialist healthcare team supports GP practices across Scotland with payroll, pensions, compliance and more. We’ll guide you through the SPPA requirements and ensure everything is accurate and submitted on time.
Note: The SPPA Annual Return applies to NHS pension scheme employers in Scotland. If your practice is based in England, Wales, or Northern Ireland, different pension reporting rules may apply.
