This policy document is intended for NHS employees affected by the tax issues around annual and lifetime allowances. The document sets out one option for those affected. For most NHS employees, it will likely be in your best financial interests to remain in the NHS Pension Scheme.
This may not be the best financial option for affected employees. If you are affected by these tax issues, you should consider this policy and any associated information carefully before making a decision about your pension. You are strongly encouraged to obtain your own financial advice before making any changes.