• Almost half of all clinical and non-clinical trust executive directors (44%) responding said they are planning to leave or are considering leaving the NHS in the next two years due to pension taxation.

  • Echoing findings by the British Medical Association (BMA) and NHS Employers, only 7% of directors are confident that the 2019/20 tax reimbursement policy will encourage clinical staff to work additional shifts again, while only 31% of clinicians responding say they intend to take up the solution.

  • Over a third (37%) of respondents said fewer staff in their trust are seeking or accepting promotions, while 60% said clinicians are less willing to take on leadership roles, at a time when strong clinical leadership will be an essential part of driving service transformation.

  • 14% of clinical executives responding have turned down a promotion or additional responsibilities as a result of the issue, and 55% say they would consider doing so.

  • A large majority (77%) of surveyed directors who are members of the NHS pension scheme, said they have considered leaving the scheme due to annual allowance taxation.

  • Respondents were almost unanimous in the view that senior non-clinical staff should be eligible for pension contribution flexibilities (97%). Almost as many (95%) felt that the flexibilities should be available to all NHS staff including Agenda for Change (AfC), very senior manager (VSM) and other non-AfC staff groups.

  • While the link between consultants' working hours and clinical capacity is more overt and has been widely reported, there is also a direct link between the roles of other directors and managers and team productivity, quality of care and the effectiveness of the leadership provided by senior members of staff.

  • 91% of respondents said they or their board are concerned about the impact on culture or morale of offering differential arrangements to different groups of NHS staff.

  • There is a need to restore the incentive for doctors to work extra shifts, and to create a fair solution for all staff affected by these punitive taxes. A fair solution has to include both a change to the taper and address the impact of annual allowance for all staff moving into senior roles or through pay increments.

  • A lasting solution to the pension problem must include a commitment to review flexibilities for lower paid staff who can struggle to afford high contribution rates.