Online form (T2)

Certificates received before 28 February deadline

All annual pension certificates and related adjustments will be processed and adjustments will be carried out in the usual practice monthly pay run. The information should be visible on the August Total Reward Statement, assuming there are no gaps in the pension record.

Certificates received after 28 February deadline

Any certificates received after 28 February will be processed as they are received, and adjustments will be made in due course.

Any forms received past the deadline may not be reflected in the August Total Reward Statement, but will show on any future statements, assuming there are no gaps in the pension record.

Any adjustments for individual doctors/non-clinical partners will be clearly shown on the practice PCSE Online statement.

Complete and accurate submissions received by the deadline are expected to be included in the NHS Pensions August Total Reward Statement (TRS) refresh.

You can submit after the deadline. 

However, your form may not be processed in time for the NHS Pensions August Annual Benefit Statement (ABS) (formerly known as Total Reward Statement).

If that is the case your NHS Pensions online record will be updated once NHS Pensions have completed the next TRS refresh (date yet to be confirmed). 

You can however contact NHS Pensions to request a statement.

Find out more here . 

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. 

You can search for your employer's ODS code on the ODS Portal.

If you completed any medical practitioner work in the relevant financial year, you must, under statutory legislation, complete the relevant forms by the published deadline.

For more information on earning caps and other related topics, visit the NHS Pensions website. 

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.

Where a GP is a Provider and a Salaried GP in the same year, they must complete both the Type 1 Annual Certificate and Type 2 Self Assessment form. 

If the GP is Salaried only, they must complete a Type 2 Self Assessment form. 2023/24 Type 2 Self Assessment forms can be completed on PCSE Online.

This sounds like a technical issue with your PCSE Online account. Please contact our Customer Service Centre for help.

If the Submit button is greyed out, this means there is some missing or incorrect information or this has already been submitted. Please check the status of your form in the Listings screen.

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 

Please download the forms directly from the NHS BSA website, complete it electronically, save it and upload it directly to the online form. As long as you can provide a nhs.net address as a contact email address there is no need to print it off, sign it and scan back in, which often makes the file size much larger.

If you don’t have an nhs.net email address, please upload the form without the signature, and upload a separate page with the signature(s) on. The form will allow you to upload up to five documents in one submission.

If PCSE have been unable to process your certificate, we will have emailed an explanation to the submitter. 

If you need to contact PCSE for further information please quote the case reference for your rejected 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 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. 

You can resubmit a previously approved form if you need to make any corrections.

If you were working as a GP Partner/provider or Salaried GP during the 2022/23 financial year and are an NHS Pension scheme member, you will need to complete a 2022/23 form.

This sounds like a technical issue with your PCSE Online account. Please contact our Customer Support Centre for help.

The 2022/23 form needs to be completed by a GP is they worked between 1 April 2022 and 31 March 2023. 

If your first post was September 2023, the first Type 2 form you will need to complete will be the 2023/2024 form. 

This will be published towards the end of 2024 by NHS Pensions.

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.

You must include any roles that are treated as practitioner in the NHS pension scheme:

• Salaried GP in a practice
• Solo work for Out of Hours, ICB or Appraisal team
  • include Solo work if you have a contract for service (check with your employer if you are unsure)
• Locum Work if you have other Type 2 work:

Locum work is included on the Type 2 form if you have other Type 2 work. Locum-only GPs do not submit a Type 2 form.
 
You must not include any roles that are treated as officer in the NHS Pension Scheme:

• GP trainee
• Hospital post
• Academic post

Always check with your employer before completing your Type 2 form if you are unsure if a role is treated as officer or practitioner in the NHS Pension scheme.

Pensionable Pay is the total gross pay for a salaried post. This can be found on your month 12 payslip if you have worked the full year, or the total / cumulative gross pay on your last payslip if you left the post during the year.
 
For Solo work, your total gross pay can be found on your Annual Solo form.
 
For Locum work, pensionable pay is 90% of your locum fees and can be found on the Locum A and B forms that you will have submitted if you pensioned your locum work. 

Your Employee Contribution Statement on PCSE Online shows the contributions that have been deducted from the practice based on the Pensionable Pay and Tier Rate figures they entered on the Annual Estimate they submitted at the start of the pension year. It is quite common that these figures differ from what you see on your payslips.
 
On your 2023/24 Type 2 form, you need to enter the employee contribution figure from your month 12 payslip in Box 2a (Conts already paid by the salaried GP). The figure from your PCSE Online Employee Contribution Statement should be entered in Box 2c.

Please note, Box 2c is not mandatory.

The "Employer pay" box on the Type 2 form is used to record the pay you would have received if you had not been on authorised leave, such as maternity leave, paternity leave, adoption leave or sick leave.
 
Your tier rate is based on your “Employer Pay” but you only pay employee contributions on your actual pensionable pay.
 
For example, if your full salary would have been £50,000 per year, but you only received £25,000 due to maternity leave, you would enter £50,000 as the Employer pay and £25,000 as Actual Pensionable Pay.

The tier rate for your employee contributions would be 10.0% (based on £50,000), if this was your only role.

You need to submit Type 2 forms for all of the years that you have been a salaried GP, and you can do this on PCSE Online for the following years:

• 2015/16
• 2016/17
• 2017/18
• 2018/19
• 2019/20
• 2020/21
• 2021/22
• 2022/23
• 2023/24

Alternatively, you can downloaded the Excel form for each year from the NHS Pensions website and submit them via the contact us form on the PCSE website.

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

A Type 2 Self assessment ensures:

• the correct tiered contributions have been applied to your salaried GP earnings
• the amount you are due to pay for your tiered rate and any added years/additional pension contributions has been identified and shortfalls or refunds can then be dealt with by you and your employers
• that PCSE have the correct information about your total pensionable earnings so they can ensure the correct amount is paid over by your employers to them

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.

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 ICB under a contract for services (i.e. on a self-employed basis). The ICB earnings/contributions must be declared on the self-assessment form
• A GP who is formally employed by a ICB 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.,

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.

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.

A salaried GP’s pensionable income is their Practice salary (including overtime), plus any ad hoc income net of expenses.

You will find the ODS code for the organisation you worked for in the Employee Contribution Statement screen on PCSE Online. 

You need to select the correct financial year and click on the 'select practices' dropdown.

Partners need to complete a Type 1 form. 

If you have been a Partner and a salaried GP in the same year you will need to complete a Type 1 and Type 2 form for that year.

You only need to submit forms for years where you undertook work in a primary care setting as a Principal or Salaried GP. 

You can complete and submit 2023/24 Type 2 forms on PCSE Online.
 

Your Type 2 form can be completed by a third party e.g. Accountant or Practice Manager but you need to sign and date the declaration page before the form is submitted.  

Pensionable Pay is the total gross pay on your month 12 payslip for a salaried post if you have worked the full year, or the total gross pay on your last payslip if you left the post during the year.. For Solo work, you will find your pensionable pay on your Annual Solo form. Pensionable pay for Locum work is 90% of your locum income.