Type 2 Medical Practitioners – Self Assessment

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.

Why is the deadline 28th Feb 2109?

  • It's a typo - it's really 28th February 2019 (but you guessed that, right?!). Not exactly reassuring though.

Where's the calculator?

  • Promise from PCSE (as of 18/01/19) is that it will be here "any day now". When it does go live it'll be published here (if you notice it before we do, do us a favour and email us on info@nasgp.org.uk so we can update this link).

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).

Any other questions?

  • Leave a comment and we'll find the answer as quickly as possible.

No Comments Yet.

Leave your comments