Specialist advice for Locum Doctors

Working as a Locum can give you flexibility and a varied work experience, but making sure you are being paid correctly and not storing up trouble with HMRC can be more difficult, which is where we can help.

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Form GP SOLO: What is it for?

GPs completing fee-based or ad hoc work

Form GP SOLO covers a variety of fee-based and ad hoc work:

  • Salaried GPs employed by a practice, PCT, LHB, or Trust who are working on an individual basis with another NHS pension scheme employing authority.
  • GP locums who regularly work for an out of hours provider that is an employing authority.
  • GPs who work solely for an out of hours provider and have no other pensionable posts.
  • GP fee based ad hoc work such as appraisal work.
  • The form GP SOLO must be completed by the GP and the “fringe” NHS employer and sent to the GPs host PCT/LHB on a monthly basis. However, it is acceptable for only one form GP SOLO to Completed Each Year. The Contributions Should Still Be Paid on a Monthly Basis.
  • The Form GP SOLO must not be used if a GP Provider elects to “pension“ the fringe NHS Earnings through the Practice account i.e. the income Is pooled.

GP locums working for an out of hours provider

  • GP locums working for an out of hours provider that is an employing authority pension their out of hours income in the same way as a salaried GP would; that is by completing form GP SOLO.
  • The out of hours provider is responsible for the payment of the employer contributions and for collecting the employee contributions. The earnings must NOT be recorded on forms A and B.

How we can help?

We have a great medical team who are experienced in the completion of GP SOLO and other NHS pension forms.

We can assist and guide you through the relevant regulations and help ensure that your NHS pension record is updated properly. This should ensure you receive your full pension on retirement.

We usually complete this work on a fixed fee basis which is agreed with you in advance.


Contact us for specialist medical accountancy services for Locums

If you’re looking to plan your finances for the future or trying to find an answer to a problem then get in touch today.



Are you in danger of being hit with a huge tax bill on your pension growth? Our NHS Pension Review Service can provide an advance warning of impending pension issues.

Learn more →



HMRC have increasingly got GPs in their sights and many Practices have been subject to lengthy tax investigations. Make sure you’re covered with our annual insurance scheme.

Learn more →



Talk to one of our Medical Accounting Team for free. We can discuss your circumstances and how we can help you achieve better financial management, reduce your tax bills or plan for the future with a tailored fixed price plan.

Meet our team

We have a panel of subject experts and a team of professional accountancy support staff to make sure your specific needs are met reliably and cost effectively.


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What our clients say…

Dr Ravi Bansal, Locum GP

I’ve been with Nichols and Co for nearly 10 years with Debra being my accountant. I first contacted them when I received letters for tax arrears due to the wrong tax codes being applied during my hospital jobs.

Debra sorted this matter out and has always provided helpful and honest advice regarding tax matters. She has also helped my wife with her tax returns. I would definitely recommend their services for accounting matters with a special interest in helping doctors with their tax affairs. They are approachable, helpful and efficient.

Dr Jayran Mistry, Locum

Thank you for everything you at Nichols & Co have done for me with regard to my tax returns to date. I have always felt I am able to approach you with any question and that the answer is always helpful and thorough.

I am very grateful for how detailed, clear and efficient you are with tax returns and letters and for expediting things when needed. Every time I make contact with you I am met with polite staff and helpful advice and I have spoken with many of my friends about the service you provide and how good I think it is. I always recommend you. Thanks very much again, I really appreciate your hard work and help.