GP Locum Forms A and B 2026/27: NHS Pension, 10-Week Rule & Contributions

A freelance GP can complete an NHS session, receive the correct fee and still lose the opportunity to pension that work if the pension administration is not completed correctly and on time.

That is why GP Locum Forms A and B matter.

For qualifying freelance GP locum work, Form A records the individual engagement and pensionable pay, while Form B brings the pensionable income and contributions together as part of the monthly NHS pension process.

For 2026/27, some of the most important rules are:

• 90% of the basic locum fee is pensionable.
• The employer contribution and administration amount shown on Form A is 14.38% of pensionable pay.
• Employee contribution rates range from 5.2% to 12.5%, depending on the applicable annualised GP pensionable income.
• Freelance GP locum work that falls outside the 10-week pensioning window cannot normally be pensioned through the standard Forms A and B process.
• Income invoiced through a limited company cannot be declared using GP Locum Form A.
• Self-employed out-of-hours and relevant ICB work can follow a different pension process.
• GPs combining salaried, partnership, Solo or freelance locum roles may have additional pension reconciliation requirements.

For locum GPs with several income sources, pension records and tax obligations, our specialist NHS Pension Accountants can help reconcile the pension, income and tax position together.

What Are GP Locum Forms A and B?

GP Locum Forms A and B are used to administer qualifying pensionable freelance GP locum work within the NHS Pension Scheme.

Although the two forms are connected, they perform different functions.

What Is GP Locum Form A?

GP Locum Form A records an individual qualifying freelance GP locum engagement.

It normally records information such as:

• the GP locum;
• the practice or relevant commissioning body;
• the actual dates worked;
• the basic locum fee;
• the 90% pensionable amount;
• the employer pension contribution.

In England, Form A can be submitted through PCSE Online for approval by the relevant practice.

What Is GP Locum Form B?

GP Locum Form B is the monthly summary of pensionable freelance GP locum income and associated pension contributions.

It brings together information relating to the underlying Forms A and helps determine the employee and employer contributions associated with that month’s pensionable locum work.

It also contains cumulative pensionable-income information that is relevant when monitoring the GP’s contribution tier.

GP Locum Form A vs Form B

Feature	GP Locum Form A	GP Locum Form B
Main purpose	Records the individual locum engagement	Monthly pension contribution summary
Actual dates worked	Yes	Based on underlying A forms
Basic locum fee	Yes	Summarised indirectly
90% pensionable pay	Calculated	Brought into monthly total
Practice involvement	Practice approves/confirms	Mainly locum administration
Employer contribution	Calculated	Included in monthly summary
Employee contribution	Not the main calculation	Calculated/summarised
Contribution tier	Not primary purpose	Relevant
Cumulative pensionable income	No	Yes
Payment	Supports calculation	Contributions are paid following submission

The easiest way to think about the process is:

Form A identifies and verifies the work. Form B brings the pensionable work together for the monthly contribution process.

The GP Locum NHS Pension 10-Week Rule

The GP locum pension 10-week rule is one of the most important parts of the entire process.

NHS pension rules do not allow a freelance GP locum simply to leave all their pension administration until the end of the tax year.

Where qualifying locum work falls outside the permitted 10-week window, the work cannot normally be pensioned retrospectively through the standard locum process.

This makes the date the work was performed critically important.

Example: Late Practice Payment

Assume Dr A performs a locum session on:

15 June 2026

but the practice does not pay the invoice until:

20 August 2026

The GP should not assume that the 10-week period begins when the invoice is finally paid.

The pension timetable relates to the underlying locum work.

This is why both practices and locums need to process pension paperwork promptly.

Waiting for the tax-return deadline or year-end accounts before checking Forms A and B can therefore be a serious mistake.

The 10-Week Rule and the Monthly Contribution Deadline Are Different

Locum GPs should understand that there are two related but different time limits.

Requirement	Timing
Pensionability of underlying freelance locum work	Keep the work within the 10-week pensioning window
Monthly contribution process	Employee and employer contributions should be paid no later than the seventh day of the following month

The 10-week rule should therefore be treated as a backstop, not as the normal target for administration.

A better routine is to process pensionable locum work monthly.

If you wait until the work is nearly ten weeks old before beginning the process, a delayed practice approval or administrative problem can put the pensionability of that work at risk.

Who Can Use GP Locum Forms A and B?

Forms A and B are designed for qualifying freelance GP locum work.

Relevant work can include a GP working as an individual and:

• deputising for an absent GP;
• temporarily assisting a GP practice;
• carrying out qualifying work that falls within the locum pension rules;
• undertaking certain appraisal work, depending on the GP’s wider practitioner status.

The key point is that merely being described as a “locum doctor” does not automatically make every engagement eligible for the freelance locum pension process.

The substance and duration of the arrangement matter.

Who Should Not Use GP Locum Forms A and B?

Several types of work should not be put through the standard freelance GP Locum A and B process.

1. Locum Income Invoiced Through a Limited Company

If the invoice for the work is issued by the GP’s limited company, the income cannot be declared on GP Locum Form A.

This is an important issue for doctors deciding whether to operate personally or through a company.

A limited-company structure may have tax, commercial and administrative implications, but the NHS pension consequences also need to be considered.

Doctors considering different working structures may find our guide to IR35 and healthcare workers useful alongside advice from our specialist locum doctor accountants.

2. GP Provider Locuming in Their Own Practice

A GP provider cannot normally pension income as a freelance GP locum in their own surgery using Forms A and B.

That income falls within the appropriate practitioner pension framework instead.

3. Self-Employed Out-of-Hours or Relevant ICB Work

Forms A and B are not automatically the correct route for self-employed out-of-hours work or relevant ICB work.

Those arrangements can fall within the Solo pension process.

This distinction is important because a GP can perform several different NHS roles during the same year, each requiring a different pension treatment.

How Long Can a GP Locum Work at the Same Practice?

This is an important question that is often missed.

For NHS Pension Scheme purposes, freelance GP locum work is based on deputising or temporarily assisting a practice.

Current PCSE guidance explains that a period of six months or more at the same practice would not normally be regarded as deputising or temporarily assisting.

A GP working for one practice on a long-term self-employed basis may therefore need different pension treatment rather than continuing indefinitely with Forms A and B.

This means the words written on the invoice are not enough.

If a doctor has worked at the same surgery continuously for an extended period, the actual working arrangement should be reviewed.

GP Locum Pension Route: Quick Decision Table

Working arrangement	Forms A & B?
Temporary freelance GP locum at a practice	Yes, potentially
Deputising for an absent GP	Yes
Qualifying freelance GP locum work	Yes
Locum invoicing through own limited company	No
GP provider locuming in own surgery	No
Self-employed OOH work falling within Solo rules	No — use relevant Solo process
Relevant self-employed ICB work	Usually separate Solo process
Ordinary salaried GP employment	No — employment pension process
Salaried GP + eligible freelance locum work	A/B for pensioned locum element plus Type 2 considerations

Where the working pattern is complicated, the correct pension route should be established before months of incorrect submissions accumulate.

What Percentage of GP Locum Income Is Pensionable?

For qualifying freelance GP locum work under the Forms A and B process, the pensionable amount is:

90% of the basic locum fee

The employer contribution element is excluded when calculating the underlying fee.

You cannot simply choose to pension:

• 100%;
• 75%;
• 50%;
• or another convenient percentage.

For eligible work that you choose to pension through this process, the pensionable figure is 90% of the relevant basic fee.

Worked Example: £1,000 GP Locum Fee

Assume a freelance GP charges a basic fee of:

£1,000

Step 1 — Calculate Pensionable Pay

£1,000 × 90%

= £900 pensionable pay

Step 2 — Calculate Employer Contribution

For 2026/27, Form A uses an employer contribution and administration amount of:

14.38% of pensionable pay

£900 × 14.38%

= £129.42

Step 3 — Calculate Employee Contribution

Assume, for illustration only, that the GP’s correct employee contribution rate is:

12.5%

£900 × 12.5%

= £112.50

Summary

Calculation	Amount
Basic locum fee	£1,000.00
Pensionable pay — 90%	£900.00
Employer contribution — 14.38%	£129.42
Employee contribution — 12.5% example	£112.50
Total employee + employer pension contribution	£241.92

The 12.5% figure is only an example.

The employee contribution rate in a real case depends on the GP’s correct 2026/27 contribution tier.

Who Pays the Employer NHS Pension Contribution?

For qualifying freelance GP locum work, the practice calculates the employer contribution on Form A.

For 2026/27, the amount shown through the locum process is 14.38% of the 90% pensionable pay.

That 14.38% includes the 0.08% administration levy.

The locum then pays the relevant employer and employee contributions through the applicable pension process.

This creates an important practical bookkeeping point:

The employer contribution is not simply additional locum profit to spend.

It is provided for the NHS pension contribution process.

Locums should therefore keep it identifiable in their bookkeeping and cash-flow records.

What Happens if You Decide Not to Pension the Locum Work?

A freelance GP can choose not to pension eligible locum work.

However, where the GP initially stated that the work would be pensioned and received the relevant employer pension contribution, that amount should not simply be retained as additional personal income if the work is ultimately not pensioned.

The practice should be informed and the employer contribution dealt with correctly.

This is another reason to decide how an engagement will be treated before the administration becomes complicated.

GP Locum NHS Pension Contribution Rates for 2026/27

The pensionable-earnings bands used to determine NHS pension contribution tiers were updated from 1 April 2026.

For freelance GP locums, the relevant rate ultimately depends on annualised GP pensionable income, not simply one month’s earnings.

Annualised GP pensionable income	2026/27 employee contribution rate
Up to £13,259	5.2%
£13,260–£28,854	6.5%
£28,855–£35,155	8.3%
£35,156–£52,778	9.8%
£52,779–£67,668	10.7%
£67,669 and above	12.5%

A GP should therefore not compare one month’s locum income with this table and assume that is automatically the correct rate.

Why Annualisation Matters for GP Locums

Annualisation is one of the most misunderstood parts of GP pension administration.

For relevant GP practitioner income, the contribution tier can be based on the income the GP would notionally have earned if their pensionable service had continued across a full year.

A simplified version of the calculation is:

Total relevant GP pensionable income ÷ pensionable days of service × 365 = annualised pensionable income

This can create a contribution rate that looks surprisingly high compared with the amount actually earned.

Why a GP Earning £30,000 Can Still Fall Into the 12.5% Tier

Consider a freelance GP locum with:

£30,000 pensionable GP income

earned over:

60 pensionable days

Annualising the income gives:

£30,000 ÷ 60 × 365

= £182,500 annualised pensionable income

That places the GP within the 12.5% contribution tier under the current 2026/27 bands.

The GP has not actually earned £182,500.

The figure is used to determine the appropriate contribution tier.

This is why short periods of high-intensity locum work can produce a higher contribution rate than a GP might expect simply from looking at the actual cash received.

Does Salaried GP Income Affect the Locum Contribution Tier?

It can.

Where a GP has other practitioner GP pensionable income, that income can need to be considered when determining the correct contribution rate.

For example, a doctor may have:

• salaried GP practitioner income;
• freelance GP locum income;
• relevant Solo income.

The correct tier cannot always be determined by looking at the locum earnings in isolation.

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Does Hospital or NHS Officer Income Count Towards GP Locum Annualisation?

Not every NHS salary is treated in the same way.

An NHS post classified as an officer post, such as certain hospital employment, is pensioned through the employer’s payroll.

Current PCSE guidance states that officer income is not included as GP practitioner pensionable pay for the locum annualisation calculation.

This distinction matters for doctors with portfolio careers.

A GP might simultaneously have:

• hospital employment classified as officer service;
• salaried GP practitioner work;
• freelance GP locum work;
• private medical income.

Those income streams should not simply be added together without considering their pension classification.

What if You Use the Wrong Contribution Tier?

The contribution rate used during the year can be provisional.

As cumulative pensionable income changes, a GP may discover that the final contribution tier is different.

If the final rate should have been higher:

additional pension contributions may become payable.

If the GP has overpaid:

a refund may be due.

That makes accurate year-to-date pension records important.

Do not wait until the tax return is being prepared to ask what contribution rate was used throughout the year.

What Does Box J on Form B Do?

Form B includes cumulative freelance GP locum pensionable income.

For example:

June pensionable income:

£3,000

June cumulative figure:

£3,000

July pensionable income:

£4,000

July cumulative figure:

£7,000

The cumulative figure helps monitor pensionable income and the contribution tier during the year.

It is another reason why Form B should be treated as part of a monthly financial process rather than a once-a-year task.

GP Locum Pension Workflow in England

A practical workflow looks like this.

Step 1 — Confirm the Work Is Eligible

Before treating income as pensionable freelance GP locum income, confirm that the nature of the engagement falls within the locum rules.

Step 2 — Tell the Practice You Intend to Pension the Work

Make the pension treatment clear to the practice at the outset.

Step 3 — Complete the Locum Work

Maintain accurate records of:

• practice;
• dates;
• sessions;
• fee;
• invoice.

Step 4 — Raise the Invoice

Invoice the practice according to the agreed terms.

Step 5 — Submit Form A

Submit the relevant Form A information promptly.

In England, this can be done using PCSE Online.

Step 6 — Obtain Practice Approval

The practice reviews and approves the Form A information.

Do not assume this has happened merely because the invoice has been paid.

Step 7 — Complete Form B

Once the relevant Form A information has been approved, complete the monthly Form B process.

Step 8 — Pay Pension Contributions

PCSE Online can calculate the required contribution payment based on the information submitted.

Payments can be made through GOV.UK Pay.

Step 9 — Check the Employee Contribution Statement

Payment and submission should be reconciled to the locum’s pension records.

Step 10 — Retain Evidence

Keep copies of forms, payment confirmations and related financial records.

GP Locum Pension Monthly Checklist

Timing	Action
Before/when accepting work	Confirm pension eligibility and intended treatment
Date work is performed	Record exact practice, dates and sessions
When invoicing	Record the correct basic fee
Promptly afterwards	Submit Form A
Following practice approval	Complete Form B
By relevant monthly deadline	Pay employee and employer contributions
Before work becomes 10 weeks old	Ensure the pension process remains compliant
Monthly	Reconcile forms and contribution payments
During the year	Review cumulative GP income and contribution tier
Year-end	Check final contribution rate and reconciliation

A recurring monthly routine dramatically reduces the chance of a pensionable session being forgotten.

Do You Need One Form A for Every GP Locum Session?

Not necessarily.

Where several sessions or days:

• relate to the same practice;
• fall within the same relevant period; and
• are included on the same invoice,

they can potentially be included together, provided the actual work periods are properly recorded.

However, where separate invoices are raised for different periods of work, a separate Form A is required for the relevant invoice/occasion.

For example, if you invoice a practice weekly, the Form A process should follow the weekly invoicing pattern.

If you invoice monthly, several sessions during that month can potentially be included on the same Form A, provided all the relevant work dates are recorded correctly.

What if GP Locum Work Crosses Two Months?

Work spanning two calendar months should be separated appropriately.

For example:

29 June to 1 July

should be separated into:

29–30 June

and:

1 July

This supports the correct monthly pension administration and contribution records.

It is another reason accurate session diaries matter.

GP Locum Form A: Practice Responsibilities

GP practices also have an important role in the process.

The practice needs to check information including:

• dates worked;
• basic locum fee;
• 90% pensionable pay;
• employer pension contribution;
• the accuracy of the engagement details.

For practices using locums frequently, this should become part of the normal financial-control process.

Practice task	Recommended action
Confirm work dates	Check against session records
Confirm basic fee	Exclude employer contribution
Calculate pensionable amount	Basic fee × 90%
Calculate employer contribution	Pensionable pay × 14.38%
Approve Form A	Do it promptly
Pay locum	Include correct pension element
Keep records	Retain supporting documentation
Avoid unnecessary delays	Help locum remain within the pension window

GP practices that need help connecting pension administration, payroll, partnership accounts and locum costs can speak to our specialist GP practice accountants.

Why Practice Delays Can Cause GP Pension Problems

A GP can submit their part of the process promptly and still encounter problems where practice approval is delayed.

Imagine Form A sits awaiting approval for several weeks.

The underlying work continues to age while the administration remains incomplete.

That can move the engagement dangerously close to the 10-week deadline.

Practices should therefore treat locum pension approvals as time-sensitive financial administration rather than something to review at year-end.

Does a Locum-Only GP Need a Type 2 Self Assessment?

Normally, no.

A GP who only undertakes freelance locum work does not generally need to complete a Type 2 pension self-assessment simply because they are a locum.

Eligible pensioned freelance work is administered using the locum process.

However, the position changes when the GP has other practitioner roles.

What if You Are Both a Salaried GP and a Locum?

Where a doctor has a salaried GP role and also performs freelance locum work, the two elements interact.

The GP can choose whether eligible freelance locum work is pensioned.

Where they choose to pension the locum work:

• Forms A and B are used for the eligible locum element; and
• relevant locum contributions must also be dealt with correctly within the Type 2 reconciliation.

This is one of the most common situations in which locum pension administration becomes more complex.

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GP Pension Forms by Working Pattern

GP income pattern	Locum A/B	Year-end pension position
Freelance locum only	Yes, for eligible pensioned work	No Type 2 solely because of locum work
Salaried GP only	No locum forms	Type 2
Salaried GP + pensioned freelance locum	Yes for locum element	Type 2
Salaried GP + non-pensioned locum	No A/B for non-pensioned work	Type 2 still applies to salaried GP role
Officer post + freelance locum	A/B for eligible locum work	Officer income handled through payroll; locum-only position does not itself create Type 2
Solo/OOH + locum where practitioner rules apply	Different processes may apply to each role	Type 2 can be required depending on underlying practitioner roles
GP partner + external eligible locum work	A/B may apply to eligible external locum work	Type 1 practitioner reconciliation remains relevant

Do not assume one pension form covers every GP income source.

Can a Salaried GP Choose Whether to Pension Additional Locum Work?

Yes.

A salaried GP can choose whether eligible additional freelance locum work is pensioned.

If it is pensioned, the locum administration must still be completed within the required timetable.

The pensioned locum contributions then need to be reflected appropriately in the doctor’s wider practitioner pension reconciliation.

Does GP Locum Pension Income Affect the NHS Annual Allowance?

Potentially.

Pensioning additional GP income can increase NHS pension benefits and therefore affect pension growth.

However, there is an important distinction:

the amount of employee contributions paid is not the same as the Annual Allowance calculation.

The NHS Pension Scheme is primarily a defined-benefit arrangement.

For Annual Allowance purposes, the relevant calculation is based on the increase in the value of pension benefits known as the Pension Input Amount rather than merely adding together the cash contributions paid during the year.

Higher-earning locum GPs may therefore need to consider:

• NHS pension growth;
• salaried GP or partnership income;
• private pension contributions;
• threshold income;
• adjusted income;
• tapered Annual Allowance;
• available carry forward;
• Scheme Pays.

Our detailed NHS Pension Annual Allowance 2026/27 guide explains this calculation separately.

Locum Contributions Are Not the Annual Allowance Figure

Suppose a GP personally pays:

£10,000 of NHS pension contributions

That does not automatically mean £10,000 has been used against the Annual Allowance.

The Annual Allowance measures pension growth under specific tax rules.

A doctor can therefore have:

• relatively modest cash contributions but significant pension growth; or
• substantial contributions without an equivalent Annual Allowance figure.

Locum GPs with high income or several pensionable roles may consequently need both a contribution reconciliation and a separate Annual Allowance review.

How GP Locum Pension Records Connect With Self Assessment

A genuinely self-employed GP locum may also have several tax-reporting obligations.

Income could include:

• freelance locum fees;
• salaried PAYE income;
• private clinical work;
• medico-legal income;
• teaching income;
• rental income;
• investment income;
• limited-company income from separate activities.

The tax return and pension records should therefore be reconciled against the same underlying financial information.

A discrepancy does not always mean an error, but the accountant should understand why the numbers differ.

Our personal tax services for healthcare professionals include support for doctors with mixed PAYE, self-employed and professional income.

Why Bookkeeping Matters for Locum GPs

Good locum pension administration depends on good underlying records.

A GP should ideally be able to reconcile the following:

Record	What it confirms
Session diary	When work was actually performed
Invoice	Fee charged
Bank receipt	Payment received
Form A	Pensionable engagement
Form B	Monthly pension contribution summary
PCSE/GOV.UK Pay record	Contributions paid
Employee Contribution Statement	Pension contribution record
Accounts	Professional income
Self Assessment	Final tax reporting

You may therefore see three different numbers associated with the same engagement.

For example:

£1,000 — basic fee

£900 — 90% pensionable pay

£1,129.42 — basic fee plus the 14.38% employer contribution calculated on pensionable pay

Those figures can all be correct.

They simply represent different parts of the transaction.

Worked Case Study: Freelance GP Locum

Dr Patel performs four eligible temporary sessions at one GP practice during September 2026.

The basic locum fee is:

£3,200

Pensionable Pay

£3,200 × 90%

= £2,880

Employer Contribution

£2,880 × 14.38%

= approximately £414.14

Employee Contribution

Assume Dr Patel’s correct annualised pensionable income puts them in the 12.5% tier.

£2,880 × 12.5%

= £360

Contribution Summary

Element	Amount
Basic fee	£3,200.00
Pensionable pay	£2,880.00
Employee contribution	£360.00
Employer contribution	£414.14
Total employee + employer contributions	£774.14

Dr Patel should not wait until March 2027 to organise the September 2026 pension paperwork.

The monthly administration should be completed while the work is current and comfortably within the applicable deadline.

Common GP Locum Pension Mistakes

Error	Potential consequence
Waiting until tax year-end to submit forms	Work can fall outside the 10-week window
Treating 100% of the basic fee as pensionable	Incorrect pension calculation
Selecting the wrong employee contribution tier	Arrears or refund later
Ignoring annualisation	Wrong contribution rate
Forgetting other relevant practitioner GP income	Incorrect tier
Using A/B forms for limited-company invoices	Work is not eligible through this route
Using standard A/B forms for work that belongs under Solo	Wrong pension process
GP partner treating own-practice work as freelance locum income	Incorrect pension treatment
Practice delaying Form A approval	Increases deadline risk
Recording incorrect work dates	Pension service may be wrong
Keeping no copies	Difficult year-end reconciliation
Salaried GP omitting pensioned locum contributions from Type 2	Pension mismatch
Treating employer contribution as extra disposable income	Contribution shortfall
Assuming late payment restarts the 10-week period	Work may become non-pensionable
Continuing A/B treatment indefinitely at one practice	Engagement may no longer qualify as temporary locum work

GP Locum Pension Red-Flag Checklist

A specialist review may be worthwhile where:

• Forms A or B appear to be missing;
• several months of locum work were never pensioned;
• the correct employee contribution tier is unclear;
• you combine salaried and freelance GP work;
• you combine officer and practitioner roles;
• Type 2 figures do not agree with the locum records;
• you have invoiced through both personal and limited-company arrangements;
• your NHS pension record contains unexplained gaps;
• annualisation has never been reviewed;
• you have received unexpected pension arrears;
• there is a possible NHS Annual Allowance issue;
• your accountant has never requested your GP pension records.

These are not automatically evidence that something is wrong.

They are signs that the records deserve a closer look.

Can Old GP Locum Work Be Pensioned Retrospectively?

Normally not through the standard freelance GP locum process once the work is outside the applicable 10-week window.

This is why Forms A and B should not be stored in a folder marked:

“Deal with at tax year-end.”

They are monthly pension-administration documents.

The tax return can be prepared later.

The pension deadline cannot simply be recreated later because the bookkeeping was delayed.

Can You Pension Only Part of the 90%?

No.

Where qualifying freelance locum work is pensioned through this process, pensionable pay is 90% of the relevant basic fee.

The GP cannot decide to pension:

• 30%;
• 50%;
• 70%;
• or another chosen percentage.

The decision is broadly whether qualifying work will be pensioned through the applicable process, not what percentage of the prescribed pensionable amount the doctor would prefer to use.

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Can a GP Locum Work for Several Practices?

Yes.

Working for several practices does not itself prevent a GP from pensioning qualifying freelance locum work.

The challenge is administration.

The locum needs accurate records for each engagement, including:

• practice;
• dates;
• sessions;
• invoices;
• Forms A;
• Form B totals;
• contribution payments.

The more practices a GP works for, the more important monthly reconciliation becomes.

GP Locum Pension Rules and Employment Status Are Not the Same Thing

NHS pension classification and tax employment status should not automatically be treated as identical.

An engagement may need consideration under:

• NHS Pension Scheme rules;
• employment-status rules;
• IR35/off-payroll rules;
• Self Assessment rules;
• PAYE rules.

The fact that a doctor is called a “locum” does not settle all of those issues.

Similarly, the fact that an engagement qualifies for one particular pension treatment does not by itself determine the tax treatment of the arrangement.

Doctors working through intermediaries, agencies or personal service companies should therefore consider the employment-status position separately.

What Records Should a GP Locum Keep?

At a minimum, keep:

Document	Why it matters
Engagement terms	Shows nature of arrangement
Session diary	Confirms actual dates worked
Invoices	Supports basic fee
Approved Forms A	Evidence of pensionable engagements
Forms B	Monthly pension records
Contribution receipts	Evidence of payments
PCSE records	Confirms submissions
Employee Contribution Statements	Supports pension reconciliation
P60s	Relevant for salaried/other employment
Type 2 forms	Where applicable
Tax returns	Wider income reconciliation
Pension Savings Statements	Annual Allowance reviews
Limited-company records	Important where different structures were used

Good records are particularly important when a GP has changed working patterns during the year.

What Should a Specialist NHS Pension Accountant Check?

A useful pension review should go beyond checking the arithmetic on Form B.

It should ask:

Work

What sessions were actually performed?

Income

What was invoiced, and what was eventually paid?

Pension Eligibility

Which engagements genuinely qualified for the freelance locum process?

Forms

Were Forms A and B completed consistently with the underlying work?

Contributions

Were the employee and employer amounts calculated correctly?

Contribution Tier

Was annualisation considered properly?

Other GP Income

Was other relevant practitioner pensionable income included where necessary?

Officer Income

Was separate officer employment correctly distinguished from practitioner income?

Type 1 or Type 2

Were the correct year-end practitioner forms used?

Annual Allowance

Does the resulting NHS pension growth need a separate pension-tax review?

This is why NHS pension work can become considerably more complex than ordinary bookkeeping.

How Kudos Accounting Supports Locum GPs

Locum GP finances can involve several systems simultaneously:

• NHS Pension Scheme;
• PCSE;
• Self Assessment;
• PAYE;
• Making Tax Digital;
• limited-company accounts;
• employment-status questions;
• Type 2 pension reconciliation;
• Annual Allowance calculations.

A general tax-return review may therefore not identify every pension issue.

Our locum doctor accountants help doctors reconcile PAYE, self-employed, private and company income, while our NHS Pension Accountants can support pensionable-earnings reconciliation, relevant Type 1 and Type 2 records, pension discrepancies and Annual Allowance calculations.

The objective is not simply to complete another form.

It is to make sure that the GP’s work records, accounting records, pension records and tax reporting tell the same financial story.

Final Takeaway

The biggest risk with GP Locum Forms A and B is often not difficult arithmetic.

It is allowing the administration to fall behind.

For qualifying freelance GP locum work in 2026/27, a sensible process is:

confirm eligibility → record exact work dates → invoice correctly → submit Form A → obtain practice approval → complete Form B → pay the required contributions → reconcile the pension record

The key numbers are relatively straightforward:

• 90% of the qualifying basic locum fee is pensionable;
• the 2026/27 employer contribution and administration amount used on Form A is 14.38% of pensionable pay;
• employee contribution rates currently range from 5.2% to 12.5%;
• the final employee rate can depend on annualised GP pensionable income.

The more difficult issues arise when the GP:

• works through a limited company;
• has several practitioner roles;
• combines salaried and locum work;
• has separate officer employment;
• performs OOH or Solo work;
• works long-term at one practice;
• has missing pension records;
• or faces an Annual Allowance question.

These are exactly the circumstances where pension administration should be reviewed alongside the doctor’s wider accounting and tax position.

If your Forms A and B, contribution history or NHS pension record do not agree, contact Kudos Accounting for a specialist review.