News & Events

Back to articles


Rowleys Red Flag Alert – April 2021

20th April 2021

Welcome to Rowleys Red Flag Alert, a brief overview of topical issues for GP Practices.

Top tips – How are you treating your Practice salaried GPs?

Salaried GPs should have submitted their Type 2 Annual Certificate of Pensionable Profits for 2019/20 before the end of February 2021.

This is the mechanism for NHS pensions to ensure the correct pension contribution tier has been applied across all the practitioner’s roles.

Completing the form is a requirement of the NHS Pension scheme and is the responsibility of the individual GP. As they are self-assessment forms, they should be submitted by the salaried GP or their accountant and are not the responsibility of the Practice Manager.

Under/overpayments of contributions

The Type 2 certificate, reconciles the amount of pension due for employees, added years and employers contributions, with the payments on account that have been deducted from the Practice GMS monthly statements.

If the salaried GP is in arrears of contributions in respect of a salaried GP post, these are collected via the Practice GMS statement, even if that GP has left.

Likewise refunds are also paid to the Practice.

Administration points to consider

How do you account for the under/overpayments?

Estimates of Pensionable Profits

Practices are also reminded that they are required to submit estimates of salaried GP pay to PCSE by 1st March each year. This will enable PCSE to make the correct pension deductions from the GMS statements.

For further information on the above or to arrange a consultation, please contact Tanya Day  or Paula Swann Jones or call 0116 282 7000. These overviews are guides only and cannot deal with any issue in great depth, so for personal individual advice or further information please contact our team.

Registered to carry on audit work in the UK; regulated for a range of investment business activities; and licensed to carry out the reserved legal activity of non-contentious probate in England and Wales by the Institute of Chartered Accountants in England and Wales.  Associate Directors of the firm are not Directors of The Rowleys Partnership Limited (registered no. 06125028) and are not subject to the obligations and responsibilities of Directors within Part 10 of the Companies Act 2006.  Any reference to an individual with the job title “Partner” refers to someone who is a Director of The Rowleys Partnership Limited and also a registered member of Rowleys Group LLP (registered no. OC306056)  A list of Directors and Members are available at Companies House. Details of our audit registration can be viewed at and details of our probate registration can be viewed at, both under reference number C001486455. View our Legal and Privacy PolicyView our Terms of Business