2022/23 Type 1

Every year, the certificate usually becomes available to download from the NHS Pensions website from December/January

It should be completed and submitted to PCSE no later than the 28 February each year.

The certificate and guidance notes are available to download on the NHS Pensions website.

This certificate must be completed by individual GP providers (i.e. type 1 medical practitioners) and individual non-GP providers who are either partners in practice or working as a single hander.

PCSE can now accept forms without a handwritten signature as long as the contact email address when submitted is an nhs.net email address. If you do not have an nhs.net email address you will need to ensure that the form has a handwritten signature.

If documents are submitted without a hand-written signature, and no nhs.net email address is provided when the documents are sent to PCSE via visiting the Contact Us page and completing a new GP Pensions enquiry, the document(s) will be returned to the sender for re-submission.

The purpose of the certificate is to calculate:

• a provider’s pensionable NHS earnings
• the level at which pension contributions need to be paid, and
  the contributions due
   

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

If you are aware of any previous years that are missing certificates, please submit the appropriate form for the missing year via PCSE Online. If you have downloaded an Excel form from the NHS Pensions website, you can submit  via the GP Pensions contact us form. 

If you were a partner from April to August, you need to complete a Type 1 form for that period. 

If you became a salaried GP or did any Solo work after the 24hr break you need to complete a Type 2 form for the rest of the year. 

However, locum only GPs are not required to submit an end of year form.

You will need to revert your form to draft status before you can update it and resubmit it. 

Log into PCSE Online, and click GP Pensions and Payments, then Pensions and then Annual Certificates– Type 1. 

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 Rejected. 

To revert a form to Draft status, 

• click on the red symbol (a circular arrow) in the ‘Revert to draft’ column
• A pop message will appear
• Click on Confirm
• the status will change to Draft. 

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

You can now edit or submit your completed form.

For GPs who submitted their end of year form via the Contact Us form, you will need to update and resubmit via the same method. 

If a form is showing as Pending, the confirmation box on the declaration page needs to be ticked and then the form needs to be submitted. 

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

The listings screen on PCSE Online allows members to see previously submitted Type 1 and Type 2 certificates and also any draft forms.

You can find the listing screen by logging into PCSE Online, select Payments and Pensions, select Pensions, then select Annual Certificate - Type 1 or 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, including forms in draft status.

You can sort the ‘Financial Year’ column to easily check if forms for all years are showing as approved.

If any forms are showing as rejected you need to make the appropriate corrections and resubmit the form. If any forms are showing as declarated they are awaiting processing by PCSE.

Find out how to find and open your draft form 

Log into PCSE Online, and click GP Pensions and Payments, then Pensions and then Annual Certificate – Type 1. 

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.

If any years are showing as already initiated in the Type 1 or Type 2 screen, you need to go the Listing Screen button to see forms that are in draft status or have already been completed or processed. 

If this doesn't resolve the issue then please contact PCSE. Please visit the link below, this page shows all ways you can contact us. https://pcse.england.nhs.uk/contact-us/gp-pensions-enquiries

You will need to revert your form to draft status before you can update it and resubmit it. 

Log into PCSE Online, and click GP Pensions and Payments, then Pensions and then Self Assessments– 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 Rejected. 

To revert a form to Draft status, 

• click on the red symbol (a circular arrow) in the ‘Revert to draft’ column
• A pop message will appear
• Click on Confirm
• the status will change to Draft. 

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

You can now edit or submit your completed form.

For GPs who submitted their end of year form via the Contact Us form, you will need to update and resubmit via the same method. 

Yes, simply click 'save for later' and the form will be saved as a draft.  

You can then retrieve the draft form from the Listings screen. Find out more here - the process is the same for both Type 1 and Type 2 forms. 

Once you have submitted your form for processing on PCSE Online, its status will show as 'declarated' on the Type 2 Listings screen. 

Yes, income from all practitioner posts needs to be included to calculate the correct tier rate. See https://www.nhsbsa.nhs.uk/member-hub/information-practitioners-and-non-gp-providers for guidance on completing Type 1 form and also guidance on the 2022/23 annualisation calculator.

You can submit your 2022/23 form, and it will be processed. However, 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 Total Reward Statement (TRS) 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.

You should enter the October - March tier rate on the payment template. Please note if a practice makes a Year End payment for a Partner’s pensions contributions, the contributions will be allocated to March 2023 on the Partner’s record. 

This means the contributions related to the payment must be included in the October – March tab of the 2022/23 Type certificate.

You need to enter the start and end date of each employment you had in 2022/23 in the annualisation calculator to calculate the appropriate tier rate(s). 

If you retired during the 2022/23 financial year , you need to enter the date of your retirement in the annualisation calculator.

This will be because we only have contributions recorded for you in the Oct-Mar period. If this is incorrect, please check that your Performer record on PCSE Online shows the correct start date for the post. 

If your Performer record does show the correct start date, please contact us as the Pensions team will need to update the Pensions Joiner form to correct the start date. 

If your Performer record on PCSE Online shows the incorrect start date, please contact us to get this rectified in the first instance and then the Pensions Joiner form will need to be corrected.

After these steps have been completed you will be able to submit your end of year form for 2022/23.

If you started your 2022/23 form, and saved it or exited without submitting, it will be saved as a draft. You can find this draft on the listings screen. 

Find out more here - the guidance applies to Type 1 and Type 2 forms.
 

If a previous financial year shows as red, this simply means the form has not been submitted on the PCSE Online portal. The listings screen on PCSE Online allows members to see previously submitted Type 1 and Type 2 certificates and also any draft forms. You will be able to see forms submitted via the "old method" that have been approved by PCSE on the Listing Screen. 

You can find the listing screen by logging into PCSE Online, select Payments and Pensions, select Pensions, then select Annual Certificate - Type 1 or 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, including forms in draft status.

You can sort the ‘Financial Year’ column to easily check if forms for all years are showing as approved.

NHS Pensions rules state you must submit locum forms A and B to PCSE within 10 weeks (and make payment to NHS England) if you wish to pension locum work. 

PCSE will calculate whether the practice has paid the correct level of contributions for the year when they process your form. 

If any adjustment is required in relation to an over or under payment this will be applied to the practice's next contractual statement. 

You will need to check separately with the practice if the correct level of contributions has been deducted from your monthly salary via payroll. 

Please see the Type 1 End of Year guide, page 9 discusses apportioning income. You will also find information about the tier rate split on page 4.

Log into PCSE Online and click on Employee Contribution Statement, then select 2022/23 in the Financial Year box. You can download the statement as a PDF or csv file.

If you had more than one role in 2022/23 you can click on Income Type or Practice to filter on screen.

If an accountant or advisor is completing an end of year form on your behalf, download and forward the Employee Contribution Statement to them. 

The most likely reason for this is that the practice has not submitted a Pensions Joiner form for you. 

If you are a GP:

• click the Performer List button on PCSE Online and make sure the employment change you submitted when you started at the practice is showing as approved. If it is Pending, speak to the Practice Manager to get this approved.
• if your employment status is approved then speak to the Practice Manager to get them to submit as Pensions Joiner form on PCSE Online. This will automatically collect the contributions due to date from the practice in their next monthly statement and will update your Employee Contribution Statement on PCSE Online.

If you are a non GP Partner:

• speak to the Practice Manager to get them to assign you the GP Partner role and submit as Pensions Joiner form on PCSE Online. This will automatically collect the contributions due to date from the practice in their next monthly statement and will update your Employee Contribution Statement on PCSE Online.
• if the Practice Manager is unable to submit a Joiner form for you on the system they should contact PCSE with your Pension Scheme Membership number (SD number) as this needs to be added to your PCSE Online record to allow them to proceed with the Joiner

If your income type is showing as monthly salary when you were a Partner, please make sure you submitted a Performer employment change from salaried GP to Principal on PCSE Online and that it is showing as approved. If it is Pending, speak to the Practice Manager to get this approved.

If your employment status as Principal is approved, speak to the Practice Manager as they will need to update your income type. This is done by them completing the Pensions “Leaver” form on PCSE Online to end your salaried role and then completing a Pensions Joiner form to commence your role as a Partner. This will automatically update your Employee Contribution Statement on PCSE Online. After these steps have been completed you will be able to submit your end of year form for 2022/23.

If you have never been a salaried GP at the practice, please use the “Pensions Contribution Query” option on the Contact Us form and provide the details of how what you are expecting to see on your statement differs from what PCSE Online is showing so that we can investigate for you.