British Medical Association

The government’s review of the tapered annual allowance is underway with findings expected to be announced in the 11 March Budget.

The next chancellor should urgently address "absurdly complex" tax relief rules as data reveals NHS waiting lists have lengthened due to senior doctors working fewer hours to avoid the charges.

Senior NHS clinicians could be offered an option to halve their pension contributions in exchange for also halving the rate of pension growth.