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Salaried and Solo GPs - Type 2 Self Assessment

Overview

Salaried or Assistant and Solo GPs are required to complete a Type 2 Self-Assessment of Tiered Contributions 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. 

If you are aware of any previous years that are missing certificates, please submit the appropriate form for the missing year.

Submission deadline

The deadline for submission of Type 2 Self Assessment forms to PCSE is 28 February.

Who should submit a Type 2 Self Assessment?

GPs who are salaried in a practice need to submit a Type 2 form. The form must include any locum and solo income in addition to their monthly salary from the practice. 

If a GP is salaried at more than one practice, they must include all salaried positions on the same Type 2 form.

GPs who only do Solo work or do a combination of Solo and Locum work also need to submit a Type 2 form. 

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.

Getting ready

Check your details

  1. Log into PCSE Online.
  2. Select the GP Payments and Pensions tab.
  3. Click the Self Assessment option on the dashboard.
  4. If you're a member of more than one pension scheme, choose the appropriate scheme from the drop down list. 
  5. If your National Insurance number is missing or incorrect, please enter the correct number in the box. 
  6. Check your current practice(s) are displayed. You can make any corrections about your practice or any past practice, via the Performer Management option in PCSE Online. 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 Self Assessment - Type 2.
  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 2 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 2 form, and associated guidance, from the Type 2 medical practitioner self assessment form of tiered contributions section on the NHS Pensions website.
  2. Complete the form, following the NHS Pensions guidance.
  3. Submit your Type 2 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 2 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 2 form:

2022/23 Type 2 guidance

2022/23 YouTube playlist, with webinar and other guidance

Other years

Type 2 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 2 Self Assessment
  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 2 form for other years:

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. 

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