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Important update for practitioners and GP practices regarding pension administration

Annual end of year pension administration

NHS Pensions has confirmed that the following pension forms and associated guidance notes have now been published, and are available to download from the NHS Pensions website here.

Pension forms and associated guidance notes have now been published:

  • GP tiered contributions guide - explains GP tiered contribution rules, 'annualisation' and the reimbursement process for employee contributions overpaid in 2015/16 and 2016/17
  • GP and non-GP providers annual certificate of pensionable profits (partnership / single-hander) 2017/18
  • Estimate of NHS pensionable profits / pay form 2019/20
  • Type 2 medical practitioner self-assessment forms 2015/16, 2016/17 and 2017/18
  • Type 2 medical practitioner amnesty form - for use when forms not already submitted from years 2009/10 to 2016/17
    2015 Scheme GP tiered contributions: annualisation calculator and user guidance note
  • GP and non GP providers annual certificate of pensionable profits (limited company) 2017/18

Downloadable guide to pension administration

PCSE has worked with NHS England and the BMA to create a guide to end of year pension administration which can be downloaded here.

As part of the requirements of the NHS Pension Scheme Regulations, GPs need to return their GP Provider Annual Certificate of Pensionable Income or the Type 2 Medical Practitioner Self-Assessment form to PCSE within 11 months of pension year end; i.e. by 28 February. It is a legal requirement for GPs to complete and submit these documents each year.

Important: If practitioners do not submit pension documentation for any one year it will result in an incomplete pension record which may affect Annual Benefit Statements (Total Reward Statements), Annual Allowance statements, etc.

If there is an incomplete pension record, practitioners will be contacted directly by PCSE. Further information on this is provided below.

Important information regarding pension adjustment payments

***Once PCSE has processed your end of year certificates we will automatically adjust the next contractual payment run to account for the arrears or overpayments. Members do not need to take any action.***

However, we recognise that some members may wish to make a payment before the end of the 18/19 tax year. In order to do this you must submit your end of year certificates first. You can then make an ad-hoc payment via online banking. PCSE’s customer support centre can provide NHS England’s bank details over the phone. They can be contacted on 0333 014 2884.

When making a payment it is important to enter the reference in the following format:
Practice code – year ending for example: P82004YEND2018
If the correct payment reference is not used, the payment cannot be quickly allocated to the correct fund. This delay may result in the amount being deducted again from the practice’s next contractual payment.

Hand-written signatures

PCSE can now accept forms without a hand-written 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 the online enquiries form, the document(s) will be returned to the sender for re-submission.

Ongoing review of pension scheme data

As you may be aware, NHS England is carrying out a complete review of all pension scheme data, led by an independent pension’s expert.

This will involve an analysis of all practitioner pension information. If the review shows any gaps in data, practitioners will be contacted directly by PCSE with clear advice on what to do next. This may involve submitting pension documentation for years where there are gaps.

Annualisation reimbursement process

If during Scheme years 2015/16 and 2016/17 you were a member of the (new) 2015 NHS Pension Scheme (i.e. not a 1995 or 2008 Section protected Scheme member) the rate of employee contributions you paid was based on your annualised GP pensionable income. You will soon have the opportunity to review the rate of contributions you paid in those years. In January 2019, further information will be available on the Practitioner page of NHSBSA/NHS Pensions’ website including a reimbursement claim form: