Introduction
Salaried or Assistant and Solo GPs are required to complete a Type 2 Self-Assessment of Tiered Contributions 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 2 Self Assessment form?
GPs who are salaried in a practice need to submit a Type 2 form. The form must include any locum and solo income in addition to their monthly salary from the practice.
If a GP is salaried at more than one practice, they must include all salaried positions on the same Type 2 form.
GPs who only do Solo work or do a combination of Solo and Locum work also need to submit a Type 2 form.
| End of year form | Type of work |
| Type 2 Self Assessment |
|
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 2 self assessment form (Salaried GP) and a Type 1 certificate (for GP/Non GP Partner) covering the partner and salaried periods respectively.
When do I submit my Type 2 form?
Type 2 forms are always submitted a year in arrears.
For example, if you worked as a Salaried GP during the 2024/25 financial year (1 April 2024 to 31 March 2025), you will need to submit your form 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 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 2 form by 28 February 2026.
Missing pension years?
Find out more here.
Let us know how satisfied you are with this webpage by clicking a button below.