New pension self-assessment form for salaried GPs

A new pension self-assessment form for salaried GPs in England and Wales has been finalised by NHS Pensions working in collaboration with PCTs following advice provided by specialist accountancy firm Moore and Smalley. The purpose of the form, which doctors are obliged to complete and send to their PCT or LHB by 28th February 2011, is to collect all information on NHS pay earned by Type 2 medical practitioners during 2009/10. Type 2 doctors include salaried GPs formally employed by a practice, PCT or LHB, long-term fee based GPs working for a GP practice, salaried GPs working for an APMS contractor and GPs who work solely out-of-hours on either an employed or self-employed basis.

Deborah Wood, healthcare services partner at Moore and Smalley and vice-chairman of the Association of Independent Specialist Medical Accountants (AISMA), says: “The form has been designed to ensure Type 2 GPs are paying the correct rate of tiered contributions on all their GP pensionable pay. The tiered contribution rules are complex and for salaried GPs with more than one post, completing the self-assessment form could prove particularly onerous.” AISMA is advising doctors to seek guidance from a specialist accountant.

The new form and guidance notes can be found at www.nhsbsa.nhs.uk/pensions . Doctors wishing to contact their local AISMA accountant for further advice can find details here.