Overview

The processing deadline NHS Pensions has set for 2022/23 forms received by PCSE by 31 March 2024 is mid-June 20224.  

GPs who only perform solo work should complete a Type 2 certificate. See the Salaried GPs & Assistant GPs for guidance on completing a Type 2 certificate.

If you are unable to use PCSE Online, you can download the relevant form from the NHS Pensions website and submit to PCSE by visiting our Contact Us page and completing a GP Pensions new enquiry.

PCSE will use the information provided on the self-assessment to determine whether the practitioner has paid the correct tiered contributions across all of their GP pensionable posts. The forms and guidance notes are available to download on the NHS Pensions website.

A Type 2 medical practitioner completes the Type 2 Self Assessment form and is:

• A salaried GP formally employed by a GP practice, Alternative Provider Medical Services (AMPS) contractor or by a Local Health Board
• A long-term fee based/self-employed GP who works for a GP practice, APMS contractor, Local Health Board for a period of, generally, six months or more
• A GP who works solely on an employed or self-employed basis for an Out of Hours Provider that is not an NHS Trust/Foundation Trust
• A practice based salaried GP who works for a CCG under a contract for services (i.e. on a self-employed basis). The CCG earnings/contributions must be declared on the self-assessment form
• A GP who is formally employed by a CCG under a contract of service (i.e. contract of employment) is an Officer and their contributions and salary are not declared on the self-assessment form

If you have been on maternity leave for any time during the period for which the form relates, you will also need to complete and submit the maternity breakdown form. Find out more here.,

It is a condition of a GP’s NHS Pension Scheme membership that practitioners proactively liaise with relevant NHS organisations to ensure they have paid the correct tiered contributions ‘across the board’. Failure to comply with the NHS Pension Scheme Regulations may result in pensionable pay provisionally set to zero for the relevant period.

It is a legal requirement for practitioners to complete and submit the self-assessment each year.

Every year, the self-assessment form becomes available to download from the NHS Pensions website from November/December.

The self-assessment and guidance notes are available to download on the NHS Pensions website.

The deadline for 2022/23 Type 2 submissions is 31 March 2024 via PCSE Online.

If you are not using PCSE Online, forms should be submitted to PCSE by visiting the Contact Us page and completing a new GP Pensions enquiry. 

PCSE will use this information to reconcile payments received and arrange to correct any under or over payments from the previous financial year.

The deadline for submitting Type 2 Self assessment forms for the 2022/23 financial year is 31 March, an extension to the original date of 28 February. 

Log into PCSE Online, and click GP Pensions and Payments, then Pensions and then Self Assessment– Type 2 

You can then click on ‘NHS Pension Scheme Annual Income listing’, and this is where you’ll see all current and previous forms. 

These are normally listed in date order, so you can sort on the ‘Financial Year’ column so the most recent is at the top of the list. 

Check you have the right certificate, in the ‘Declaration Status’ column, it will say Draft. 

To edit a form that in draft status, click on the relevant blue link in the ‘Form ID’ column.