Solaratax Limited · Doctors and locums · NHS pension
NHS pension paperwork — Type 2 forms, annual allowance and the tax return
The scheme is not HMRC, and HMRC is not the scheme. Doctors get caught when the tax return is filed and the Type 2 is forgotten, or when an annual allowance letter is ignored. We prepare the forms from your income records and put any tax charge on the return. We do not sell pensions.
Where pension tax goes wrong
- Type 2 still sitting unsigned in February.
- Pensionable locum income missed so contributions do not match the year you actually worked.
- Annual allowance charge paid twice, or not paid at all.
- Scheme Pays elected without the tax return matching the election.
What Solaratax will do
- Type 2 medical practitioner self-assessment for salaried GPs and locums who must file it.
- Type 1 certificates for GP partners, from the partnership accounts.
- Annual allowance review from the scheme statements you send us.
- The charge, carry forward and Scheme Pays entries on the Self Assessment.
Type 2 medical practitioner self-assessment
Salaried GPs, assistant GPs and many locums use Type 2 to tell the NHS Pension Scheme what was pensionable and what was contributed, across every relevant employer. It is not the HMRC tax return. The usual filing date is 28 February. We complete it from P60s, locum records and pensionable pay notes — not from a round number.
- Every salaried GP post in the year
- Pensionable locum sessions
- Contributions already deducted by employers
- Submission on the scheme timetable, with a copy on your file
Type 1 for partners
GP partners declare pensionable profits on a Type 1 annual certificate. That figure comes from the partnership accounts. If we do not do the accounts, we still need a signed profit share before we will certify a number.
Annual allowance and Scheme Pays
If pension growth exceeds the annual allowance, a tax charge can appear even though you cannot spend the pension. We calculate the return entries from the statements. Scheme Pays is an election with the scheme; we mirror it on the tax return. Changing how much you contribute, or leaving the scheme, is not an accounting instruction — take regulated advice if you want that decision modelled as a pension choice.
If you leave the NHS
Leaving a trust does not delete the pension you already built. You may keep deferred benefits. New locum or private work may still need Type 2 or a company return. Tell us when the job ends so the year is split correctly. We are not the scheme administrator; we will not quote a transfer value.
How it works
Step 1
Send the statements
Annual pension summary, last Type 1 or Type 2, and P60s or locum invoices for the year.
Step 2
We reconcile
Pensionable pay against contributions and against the tax return. We query gaps before anything is signed.
Step 3
You approve
Type 2 / Type 1 and any annual allowance entries go only after you have seen them.
Questions people ask
Write to enquiries@solaratax.co.uk or call 01615 314179 before 3pm for a same-working-day reply.
Speak to a Solaratax accountant about a medical file
Locums, GPs, consultants and NHS pension forms. Named accountant. UK-wide by video.
Related services
Solaratax provides tax and accounting services across Manchester, London, and the UK. 128 City Road, London, EC1V 2NX. 01615 314179.
Send an enquiry
The same form as our contact page. Write to enquiries@solaratax.co.uk or call 01615 314179 if you would rather not use the form.
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