All performers active within a financial year must complete the Annual Reconciliation Report (ARR).

If you have opted out / retired within a financial year, you must still declare Net Pensionable Earnings (NPE) for each contract you have worked on within that financial year.

You must enter NPE for the period up until you opted out / retired and enter your Net Pensionable Earnings Equivalent (NPEE) for the period when you weren't a NHS Pension Scheme member.