I see that the national average earnings figures are yet to be
determined for all the years from 2004/05 - and there will be
adjustments in seniority pay - which has been paid and superannuated -
retrospectively as a consequence.
This sounds a bit incompetent: I appreciate that GP accounts may be
submitted up to 18 months after the end of the tax year - but surely
they should be able to agree figures for 2004/05 and 2005/06 at the very
least?
Seniority, as I understand it, is not included in the average income
**from NHS sources** for the purposes of calculating entitlement to
seniority: if it was, there would be a circular reference: every time
someone lost seniority or went down a level, someone else would go up!
So few questions:-
1. Is it true?
2. If so, why? (Apart from the possibility of incompetence or neglect)
3. Are whoever makes the calculations able to separate the NHS from the
non-NHS income from tax returns? ( I know they were having difficulty
with methodology and Seniority depends on rank in *NHS* income)
4. At the time of the new GMS contract, I remember it being stated that
no-one with seniority would lose it simply because their income would
not qualify them for seniority in the new system.
Is my memory correct, and if so, did that only apply to those affected
when the new contract started, or is it anyone who was in post then?
5. If Seniority - a substantial sum - is clawed back in any of the years
where we still don't know the final figure, will the practice accounts
have to be re-opened and superannuation (and pensions being drawn) be
adjusted?
In this harsh economic climate, I suppose one should consider employment
opportunities for civil servants and accountants, but this is
ridiculous!
What *will* the Inland Revenue think of all this?!?
MaryH
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Mary Hawking
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