HM Revenue & Customs (HMRC) have asked pension schemes to remind members that:
“it is really important that those who have exceeded the Annual Allowance for (the tax year) 2016 to 2017 to declare this on their Self Assessment tax return (the deadline for submitting this is 31 January 2018). You will also to pay a tax charge. You can find more information on paying tax charges in the guide 'Tax on your private pension contributions' available at: https://www.gov.uk/tax-on-your-private-pension.
You can use HMRC’s calculator to help check whether they need to declare and pay an annual allowance tax charge, even if they haven’t received a pension saving statement. The calculator can be found at: https://www.tax.service.gov.uk/paac.”
Medical Practitioners will (generally) not have received a pension saving statement because Medical Practitioners cannot submit their Annual Certificate of Pensionable Profit for the pension year 2016 to 2017 until the certificate is available on NHS Pensions website. This then has to be submitted by the end of February 2018 to Primary Care Support England.