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Type 2 medical practitioner self assessment of tiered contributions

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 here

A Type 2 medical practitioner 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.

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 here

Please complete and submit to PCSE no later than the 28th February every year.

Forms should be submitted to PCSE via the enquiries form.

Forms can also be completed and sent by post to Primary Care Support England, PO Box 350, Darlington, DL1 9QN.

Please complete and submit to PCSE no later than the 28th February every year.

Forms should be submitted to PCSE via the enquiries form.

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

PCSE does not have the facility to enable practices to spread payments owed over multiple months. Any arrears of contributions must be paid in full, immediately.

Any arrangements for GPs to spread any payments owed to practices would be made directly between the GP and practice.