NHS Pension Guidance for GPs
Navigating NHS pension paperwork can be complex, but it’s essential for protecting your hard-earned retirement benefits. As specialist accountants for medical professionals, we help GPs file their Type 1 (for partners) and Type 2 (for salaried/solo GPs) certificates accurately and on time.
Understanding Your Pension Obligations
For GP Partners (Type 1 Certificate)
Every GP partner must submit an annual Type 1 certificate to declare their pensionable profits, including:
- Partnership profit share
- Any additional locum or solo GP work
- Multiple partnerships require separate forms
For Salaried & Solo GPs (Type 2 Certificate)
Salaried GPs need to complete a Type 2 form covering:
- Practice employment income
- All locum and solo work (must be combined on one form)
- Any changes between salaried and partner status during the year
The Critical 28 February Deadline
All certificates must reach PCSE by this date each year. Missing the deadline can delay updates to your pension record and potentially affect your retirement benefits.
Why Proper Submission Matters
Sequential Record-Keeping
The NHS pension system updates records in chronological order. If you’ve missed submitting a certificate for a previous year (e.g., 2018/19), your pension record won’t reflect any subsequent contributions until the missing year is resolved.
Annual Benefit Statements
Incomplete records mean your annual statement won’t show your full pensionable service, potentially underestimating your retirement benefits.
How We Support GPs
Our specialist team helps by:
- Reviewing your pension history to identify any missing certificates
- Preparing and submitting your Type 1 or Type 2 forms
- Advising on pension planning, including annual allowance tax charges
- Providing peace of mind with deadline reminders and PCSE liaison
