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GP & Non-GP Partners - Type 1 Annual Certificate

Overview

GP Partners and non-GP Partners need to complete a Type 1 Annual Certificate of Pensionable Profits for each pension year so that NHS England can ensure that all NHS pension contributions have been correctly paid, by the member and their employers, and allocated correctly to the member's NHS Pension Scheme record. 

Please note: Pension records can only be updated sequentially.

This means that, if any certificates from previous years are missing, contributions for the most recent years will not show on the NHS Pensions system.

For instance, if a certificate is missing for the year 2015/16 then the Annual Benefit Statement will only reflect the pension figures up until 2015, even if the certificates for more recent years have been submitted and processed.

If you are aware of any previous years that are missing certificates, please submit the appropriate form for the missing year. Find out more in the 'Check for missing years' section below.

Submission deadline

The deadline for submission of Type 1 Annual Certificates to PCSE is 28 February 2025.

Who completes a Type 1 Certificate?

GPs who are partners in a practice need to submit a Type 1 form. The form must include any locum and solo income in addition to profit share from the partnership. If a GP is a partner at more than one practice, they must submit a separate Type 1 form for each position.

If a GP has switched from salaried to partner during a pension year (or vice versa), they must submit a Type 1 and a Type 2 form covering the partner and salaried periods respectively.

Non GP Partners also need to submit a Type 1 form. 

Getting ready

Check your details

  1. Log into PCSE Online.
  2. Select the GP Payments and Pensions tab. 
  3. Click Employee Contributions Statement screen. 
  4. Check your current practice(s) are displayed. 

If the practice you work(ed) at as a GP Partner is not displayed, go to the Performer Management option in PCSE Online and check your employment at the practice is showing as Approved. 

Click here for more information on how to update your employment details.

Check for missing years

  1. Log into PCSE Online.
  2. Select the GP Payments and Pensions tab.
  3. Click Annual Certificate Type 1.
  4. Click Listing screen.
  5. Click Search and a list of the certificates that have been processed for you will be displayed on screen.
  6. Double click on 'Financial Year' to sort by pension year.

If there is no certificate showing as Approved for any year(s) you were a practitioner member of the pension scheme, this means you have a missing year(s).

You should submit any missing certificates as soon as possible so that we can bring your record up to date.

Completing the form

The process for submitting a Type 1 form depends on the pension year for which the form is being completed.

Please select the relevant year for more information.

2023/24
  1. Download the 2023/24 Type 1 form, and associated guidance, from the GP (and non-GP) Providers Annual Certificate of Pensionable Profits (partnership / single-hander) section on the NHS Pensions website.
  2. Complete the form, following the NHS Pensions guidance.
  3. Submit your Type 1 form via the Contact Us page on the PCSE website by 28 February 2025.
  4. You will receive a case reference when PCSE has received your form.
  5. PCSE will contact you when your form(s) has been successfully reconciled, or let you know if we need further information.
2022/23

During 2022/23, the tier rates for Employee contributions changed from 1 October 2022, creating the requirement to apportion pensionable earnings between two separate periods: 

  • 1 April 2022 to 30 September 2022
  • 1 October 2022 to 31 March 2023 

Due to this change, the tiered employee contribution rates for each 6 month period are shown separately on the 2022/23 Type 1 and Type 2 forms.

NHS Pension Regulations state that the two periods must be annualised separately.

  • 1 April 2022 to 30 September 2022 – 183 days
  • 1 October 2022 to 31 March 2023 – 182 days 

NHS Pensions have published guidance to accompany the forms on their website here.

The 2022/23 Type 1 form can be completed in PCSE Online.

You'll find the 2022/23 annualisation calculator useful, available from the NHS Pensions website, in the GP tiered contributions and annualisation calculator section.

There are additional resources to help you complete your Type 1 form:

2022/23 Type 1 guidance

2022/23 YouTube playlist, with webinar and other guidance

Other years

Type 1 forms for all other years, from 2015/16 to 2021/22, can be completed and submitted using PCSE Online.

  1. Log in to PCSE Online
  2. Select Pensions, then Type 1 Annual Certificate
  3. Select the relevant pension year from the drop down list
  4. Complete the form and submit

You'll find the resources below useful in completing your Type 1 form for other years:

GPs using an accountant or advisor to prepare end of year forms

GPs who use an accountant or advisor to complete their certificate should download a copy of their 2023/24 Employee Contributions Statement from PCSE Online and share it with them as soon as possible.

This gives the accountant or advisor the ‘contributions already paid’ figures PCSE have on record for the 2023/24 year.

Alternative ways to submit

End of year forms can still be completed manually instead of using PCSE Online. Find out more on the Alternative ways to submit page. 

Support

We are currently updating guidance for 2023/24 End of Year, please check back soon.

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