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I recently downloaded a copy of the Annual Certificate of Pensionable Profits ( This is the form which calculates annual superannuable income, and very interesting it is too (really!).

As an accountant based in Northern Ireland, can I warn NI GPs, and their accountants, that they should not use this form in its present state. Why? The employer's share of superannuation in England, Scotland and Wales is 14 per cent, whereas it is only 7 per cent in NI. As a result, the formula for completing box 21 of the form is incorrect for NI GPs.

Furthermore, when calculating the superannuation liability for 2004/05, can I emphasise that the superannuable income should be multiplied by 13 per cent (employer's portion of 7 per cent plus employee's portion of 6 per cent), and not 20 per cent?

Neil Robinson

D N Robinson

Chartered Accountants

Bangor, Co Down

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