Introduction
GP Partners and non-GP Partners need to complete a Type 1 Annual Certificate of Pensionable Profits for each pension year. This is so that NHS England can ensure that all NHS pension contributions have been correctly paid, by the member and their employers, and allocated correctly to the member's NHS Pension Scheme record.
Who completes a Type 1 Certificate?
GPs who are partners in a practice need to submit a Type 1 form. The form must include any locum and solo income in addition to profit share from the partnership.
If a GP is a partner at more than one practice, they must submit a separate Type 1 form for each position/practice.
| End of year form | Type of work |
| Type 1 Certificate |
|
What happens if I change my role during a pension year?
If a GP has switched from salaried to partner during a pension year (or vice versa), they must submit a Type 1 certificate (for GP/Non GP Partner) and a Type 2 self assessment form (Salaried GP) covering the partner and salaried periods respectively.
Non GP Partners also need to submit a Type 1 certificate.
When do I submit my Type 1 certificate?
Type 1 certificates are always submitted a year in arrears.
For example, if you worked as a GP Partner during the 2024/25 financial year (1 April 2024 to 31 March 2025), you will need to submit your certificate by the deadline in 2026.
To keep your pension record up to date
Your Annual Benefit Statement (ABS) is updated each year, as long as you have submitted the relevant certificate type for all previous years.
To update your ABS for the 2024/25 pension year, you will need to submit your 2024/25 Type 1 certificate by 28 February 2026.
Missing pension years?
Find out more here.
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