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The short answer
You can usually get a refund of your NHS Pension contributions only if your total membership is under two years and you have stopped paying in. NHSBSA deducts 20% income tax on refunds up to £20,000, plus a deduction for any pre-April 2016 membership, and the refund must be paid before your 75th birthday.
Many international recruits from Nigeria join the NHS Pension Scheme automatically, then leave within a year or two to move on to another country, return home or change sector. For them, a refund of contributions can be worth claiming. It is a one-way decision, though: once refunded, the pension rights are gone.
Who qualifies
NHSBSA's RF12 refund form (V14, May 2024), for the scheme in England and Wales, says a refund is possible if:
- your qualifying membership in the 1995 Section, 2008 Section and 2015 Scheme adds up to less than two years, including any earlier refunded membership where the break was a month or less;
- you have stopped paying in;
- you are not continuing pensionable NHS work, including bank work, without a total break of at least 24 hours.
RF12 also lists bars: no refund once you reach 60 in the 1995 Section, 65 in the 2008 Section, or Normal Pension Age in the 2015 Scheme, and payment must be made before your 75th birthday.
In Scotland
The SPPA refund page says pensionable employment usually has to be less than two calendar years (calendar years, not days worked, which matters for part-time staff). Under three months, a refund is the only option and your employer arranges it. Between three months and two years you can take a refund, transfer, or defer the decision. Payment can only be made one month after you leave or opt out, and is normally made within four months of SPPA receiving everything it needs.
What comes off the refund
- Income tax. RF12 says "Income tax at 20% will be deducted on refunds up to £20,000". SPPA says tax is deducted at the standard rate to recover the tax relief given when you paid in.
- State Second Pension buy-back. For membership before 6 April 2016, your share of the cost of buying you back into the State Second Pension is deducted (SPPA calls this the Contributions Equivalent Premium).
Neither page mentions interest being added.
A worked example
Example only. A Band 5 nurse joined in 2025 and paid £3,200 in member contributions before leaving after 20 months. All membership is after April 2016, so there is no State Second Pension deduction.
| Line | Amount |
|---|---|
| Contributions paid | £3,200.00 |
| Income tax at 20% | £640.00 |
| Refund paid | £2,560.00 |
The tax relief she received when paying in roughly matches the tax taken off, so the refund is close to her after-tax cost. Employer contributions are not refunded to her.
How to apply (England and Wales)
- After you stop paying in, complete Part A of form RF12.
- Give or send it to the Pensions Officer or Practice Manager where you last paid contributions.
- Your employer completes Part B and sends it to NHS Pensions, or submits it online.
- Choose how to be paid: a bank or building society account, a nominee, an authorised employer, or your home address.
RF12 says that if you live overseas or have no bank account, you can choose payment to your home address, which can take up to two weeks longer than a bank payment. For an overseas bank account you need a mandate form from the NHS Pensions website. Submitting before you fly saves chasing from abroad.
Refund or keep the benefits?
Think about it before you sign:
- A refund gives you cash now, less tax, and ends your rights.
- Leaving the benefits in place, where allowed, keeps a small pension for later; see NHS Pension if you move back to Nigeria.
- If you may return to the NHS, earlier membership with a short break can count again; a refund removes that.
- Your State Pension record is separate and is not refunded; see your State Pension forecast.
The Immigration Health Surcharge is separate
GOV.UK says some health and care workers on a Skilled Worker visa can claim back the Immigration Health Surcharge. That has nothing to do with the pension refund and is claimed through UK Visas and Immigration or the NHSBSA reimbursement service.
Questions international recruits ask
- Can I claim the refund while still in the UK on a new non-NHS job? Yes, if you have stopped paying into the NHS scheme and meet the other conditions; the refund does not depend on leaving the country.
- I worked bank shifts after leaving my contract. RF12 says continuing pensionable NHS work, including bank work, without a total break of at least 24 hours bars a refund. Check your last pensionable shift date.
- I moved from England to Scotland. The schemes are run separately; check membership with each administrator.
- Do I need a UK address to receive it? No. RF12 lets you choose a home address or a bank account, and an overseas bank needs a mandate form.
Where Pryme fits
A Pryme account has pound account details, so you can give NHS Pensions an account in your own name that you can still use after leaving the UK, then convert with Swap when you choose. Outside Nigeria, Pryme's financial activities are carried out through regulated partners.
Questions people ask
Can I get my NHS pension contributions back if I leave the UK?
Yes, if your total membership is under two years and you have stopped paying in. With two years or more, a refund is not available.
How much tax is taken off an NHS pension refund?
RF12 says 20% income tax is deducted on refunds up to £20,000, plus a deduction for any membership before April 2016.
How long does an NHS pension refund take?
In Scotland, SPPA says refunds are normally made within four months of receiving everything it needs. Payment to a home address abroad can take longer than a bank payment.
Can the NHS pension refund be paid to a Nigerian bank?
RF12 says an overseas bank account needs a mandate form from the NHS Pensions website.
Sources
- NHS Business Services Authority: RF12 refund of contributions form (V14, 05/2024) · accessed Oct 2026
- SPPA: Refunding your NHS pension contributions (Scotland) · accessed Oct 2026
- GOV.UK: Immigration Health Surcharge refund for health and care workers · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.