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.

Contact us today

What is a Type 2 Form?

This is the form that NHS Pensions use to ensure that salaried GPs have paid the correct pension contributions across all their salaried GP and other practitioner roles.

It is actually a legal requirement of the NHS Pension Scheme!

Do I need to complete a Type 2 Form?

The short answer is yes, if you are:

  • A salaried GP employed by a GP surgery.
  • A long-term fee-based/self-employed GP who works for a GP surgery.
  • A GP who works solely for an out of hours provider on an employed or self-employed basis.

Essentially, if you are not a GP principal or solely a locum, you are likely to be a Type 2 GP.

What happens if I do not complete a Type 2 Form each year?

If the form is not completed your pension record may not be updated.

If I have never completed a Type 2 Form do I need to worry?

Many salaried GPs are unaware of these forms.

Fortunately, BMA Pensions have negotiated an amnesty with NHS England and NHS Pensions. NHS Pensions have created a new form which allows salaried GPs to submit Type 2 forms back to 2009/10 when the requirements began.

Umbrella company or personal service company

Locums trading through umbrella companies or personal service companies will not be able to make contributions to their NHS pension scheme. They will be able to make contributions to other private pension schemes.

How can we help?

We have a great medical team who are experienced in the completion of Type 2 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.


A specialist healthcare team to advise you
Call free for support at any time
Keep you up to date with the latest changes
No fuss, smooth process to change to us
Members of AISMA - Association of Independent Specialist Medical Accountants

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.