NHS Type 2 Forms: Understanding Your Pension Reporting Duties

Type 2 forms are the yearly NHS Pension Scheme self-assessment for salaried GPs and some self-employed GPs. They show whether you paid the right pension contributions, and a missing form can leave your pension record out of date.

The usual deadline is 28 February, 11 months after the pension year ends on 31 March. This guide covers GP work in England and Wales.

Who Needs to Complete Type 2 Forms?

Your role decides which form you need.

Your NHS work	What you need to complete
Salaried GP, including several salaried posts	One Type 2 form covering all those posts
Solo GP work, such as out-of-hours or ICB work under a contract for services	Type 2 form
Salaried or solo work plus locum work	Type 2 form, including your locum income
GP partner	Type 1 certificate
Salaried and partner work in the same pension year	Type 2 form for the salaried period and Type 1 certificate for the partner period
Locum work only	No Type 2 form. If you pension the work, complete Forms A and B within 10 weeks
Hospital consultant or other officer post only	No Type 2 form, because your employer handles contributions through payroll

You also do not need a form if you opted out of the scheme for the full year. The same applies if you worked for an Independent Provider Employing Authority for the full year.

Leave officer work off the form, even if you also work as a GP. Officer work includes hospital posts, trainee posts, academic posts and GP clinical lead roles paid through a payslip. If you are unsure how to class a role, ask the organisation that pays you.

When Are Type 2 Forms Due?

Forms run a year in arrears. The 2024/25 form was due by 28 February 2026.

On the usual timetable, the 2025/26 form will be due by 28 February 2027. NHS Pensions had not listed the 2025/26 form or guidance at the time of writing, so check the date when it appears.

What You Will Need

Gather these details before you start:

• Your NHS Pension Scheme membership number, National Insurance number and GMC number.
• Payslips for each salaried post, showing the pension contributions deducted.
• Your pensionable income from each salaried, solo and pensioned locum role.
• Your Employee Contribution Statement from PCSE Online if you work in England.
• Dates and pay for any paid maternity, paternity, adoption, sick or other authorised leave.
• Details of any added years, additional pension or early retirement buy-out contributions.

The form uses your annualised GP income to set your contribution tier if you are in the 2015 Scheme. You must pay the same tier across all your GP pensionable posts.

How to Submit Your Form

In England, PCSE recommends PCSE Online, which fills in some of your details and contribution records. It covers 2015/16 onwards. For earlier years, or if you cannot use the system, download the form from NHS Pensions and send it through PCSE’s Contact Us page.

In Wales, you send the form to your Local Health Board. If you worked in both countries, complete one form for each, with your tier based on your combined GP income.

An accountant or practice manager can prepare the form for you. On PCSE Online, you then need to log in, review it and submit it yourself. NHS Pensions, PCSE and your Local Health Board cannot complete it on your behalf.

If You Paid the Wrong Contributions

The form shows any shortfall or overpayment for each income stream. You should pay arrears when you submit the form.

• Salaried posts: Arrears and refunds usually go through the practice, even if you have left.
• Out-of-hours work: Deal with your provider, or with PCSE or your Local Health Board, depending on local arrangements.
• Freelance locum work: Pay arrears to PCSE or your Local Health Board, which also arrange refunds of overpayments.

You may also be able to reclaim contributions if you had reduced pay during authorised leave. Regulations changed in March 2025, and your tier now depends on the pay you actually received. The change applies back to 1 October 2022, so you can submit a revised form for an affected period up to 31 March 2024 if it produces a lower tier.

What Happens If You Miss a Form?

The NHS Pension Scheme rules require you to complete the form. If you do not, NHS Pensions may provisionally set your pensionable pay to zero for that period.

PCSE still accepts forms after the deadline, but they reach your Annual Benefit Statement in a later update. NHS Pensions updates records in date order, so one missing year can hold back every later year. That can make it harder to review your retirement plans and wider pension tax position.

If you have missed earlier years, submit the current form on time and deal with the older years as soon as you can.

How Nichols Medical Accountants Can Help

Nichols Medical Accountants can help you complete Type 2 forms, including backdated forms, and check that your contributions and records are up to date. Find out more about our NHS pension support for salaried GPs.

If you have a form due or missing years to sort out, contact Nichols Medical Accountants.