Type 2 self assessment – there is no news

NB we're in close contact with the clever people on the GPC sessional GP subcommittee who are keeping a close eye on this, so if we get any updates on this we'll link to it here.

News is going around on social media 22/23 January 2019 that the Type 2 self-assessment forms are wrong and shouldn't be used.

We've immediately contacted the NHS BSA and have received this:

"[The stories] may be referring to the individual type 2 self-assessment forms that are found by clicking onto ‘Type 2 medical Practitioner self- assessment form of tiered contributions’. We updated the individual 2015/16 and 2016/17 type 2 forms yesterday [22nd January 2019] to include some additional information and remove the old ‘annualise and add’ position. These should be on our website [afternoon of Wednesday 23rd January 2019].

If you click onto ‘Type 2 Medical Practitioner Amnesty forms’ on the Practitioner webpage it contains a ‘two year’ self-assessment form aimed at those salaried GPs who did not complete their self-assessment forms in years 2015/16 and 2016/17.

We are also in the process of updating the ‘header’ on our Practitioner webpage to information (sic) stakeholders that the following 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 for years 2009/10 to 2016/17

And that the NHSBSA//NHS Pensions will publish the following soon:

  • Annualisation Calculator [Update]
  • Re-imbursement Claim Form: for contributions overpaid in 2015/16 and 2016/17 by 2015 Scheme GP members
  • GP and non GP Providers Annual certificate of Pensionable Profits (Limited Company): 2017/18

I can confirm there have been no issues raised with the 2017/18 Type 2 self-assessment."

So there we have it. If we hear anything else official, we'll let you know.

Read our Type 2 self assessment FAQ

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.

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 the relevant local area team in England or LHB in Wales by no later than the last day of February each year.

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 - 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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1 Response

  1. Name Susi Harris
    Your comment* Hi there, I have 2 queries I wonder if you can help me with 1. I recently ceased my salaried post which I held for 9 years, working for Care UK and then retendered to Locala - NEITHER organisation paid NHS pension - does that mean I don't need to worry about type 2 forms in respect of this employment? 2. At the same time I have worked for NHSE for 6 or 7 years as a GP appraiser - do I need to complete Type 2 forms for this role? 3. I now do sporadic GP locums, mostly for agency though I am trying to build up my independent portfolio to get NHS pension payments - under what circumstances would I hve to entre GP locum details on type 2 forms? Many thanks Susi Harris

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