The Type 2 form
This is the most commonly missed document in general practice. The consequence is an incomplete pension record, and it typically surfaces at or near retirement, when reconstructing several years of pensionable pay is difficult and occasionally impossible. NHSBSA can usually help where the underlying payroll evidence still exists — which is exactly what becomes harder with every year that passes.
Working in more than one place
Status follows the work rather than the person. A GP can hold two positions at once: a locum who also does out-of-hours work for a provider is a Type 2 practitioner in that role, and NHSBSA is explicit that it must not be recorded on the locum forms. A pension record showing both a locum practitioner post and a Type 2 post is correct, not an error.
Common questions
What is the Type 2 form and do I need one?
The Type 2 Medical Practitioner Self-Assessment form. You need one if you are a salaried GP, a long-term fee-based GP, or a career out-of-hours GP — and it is due no later than eleven months after the scheme year end, so 28 February 2028 for the 2026/27 year. It is the most commonly missed document in general practice, for the simple reason that nothing happens immediately when it is not completed. It is not optional, and it is not something your practice does for you — the form is a self-assessment and the responsibility for it is personally yours, which is exactly why so many are never filed.
What happens if I have never done one?
Your pension record is probably incomplete, and it will stay that way until someone reconstructs it. That normally surfaces when the record is being finalised — often at or near retirement — when the payroll evidence needed to rebuild several years of pensionable pay may no longer be readily available. NHSBSA can usually help where the underlying evidence still exists, which is precisely the thing that gets harder every year. If you have never completed one, resolving it now is materially easier than resolving it later.
I work in more than one place. Does that complicate it?
It can, and the rule is that status follows the work rather than the person. A GP can legitimately hold two positions at once: a locum who also does out-of-hours work for an out-of-hours provider is a Type 2 medical practitioner in that role, and NHSBSA is explicit that this must not be recorded on the locum forms. The result is a pension record with both a locum practitioner post and a Type 2 post, which is correct rather than an error.
Do you deal with my personal tax as well?
Yes, and it is usually better done together. A salaried GP's tax position is normally straightforward, but the pension side rarely is — and the two interact through the annual allowance, which is driven by pension growth rather than by what you were paid. Having one adviser who can see both means the annual allowance question is answered before it becomes a charge rather than after. It also means the Type 2 form and your tax return are prepared by people looking at the same figures, which removes the most common cause of a mismatch between your pension record and what you actually declared.