FAQ: What is a ‘Type 2 self assessment’?

As a Type 2 practitioner, your self-assessment will be used by PCSE to determine whether you have paid the correct tiered contributions across all of your GP pensionable posts.

A Type 2 medical practitioner is a:

• Salaried GP formally employed by a GP surgery, APMS Contractor, or a LHB (Wales).
• Long-term fee-based GP who worked for a GP surgery, APMS Contractor, or a LHB.
• GP who solely performs OOHs either on an employed or self-employed basis.
• GP ‘with special interests’ (GPwSI) employed or engaged by NHS England or a LHB.

As a rule of thumb, any GP who is not a GP partner, or not solely working as a GP locum, will probably be considered a Type 2 practitioner.

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Every Type 2 medical Practitioner in England and Wales is required by law to complete an annual self-assessment form and arrange for any arrears of employee contributions to be sent to the relevant NHS Pension Scheme ‘employer’. If contributions have been overpaid, the Type 2 GP must also be pro-active in recovering these.

The form must be sent to PCSE by no later than the last day of February each year.

• Self Assessment Form 2023/4 (Excel)
• Guidance and completion notes 2023/24 (DOCX)

If a Type 2 Medical Practitioner fails to complete the form and subsequently pays employee contributions at the wrong rate, they are acting in breach of statutory pensions legislation; this may affect their NHS pension benefits at retirement. There is more detailed guidance on the form.

Do I need to list all practices, even ones I’ve locumed in (personal details, tab E)?

• No. You only need to list the practices where you were Type 2 (salaried) – it’s referring to the practices in which PCSE made deductions direct from via the practice budget (therefore excludes locum posts, so they are aware of where any corrections need to be made if appropriate).

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