The 2016/17 Annual Certificate of pensionable profits that all GP Providers and non-GP Providers who are partners or ‘single- handers’ (i.e. sole traders) are required to complete is now available. The certificate is available from our website.
The certificate must be completed by all GMS, PMS, APMS, and sPMS Providers with the exception of those who are shareholders.
A GP Provider is legally required to complete a certificate in respect of each GMS, PMS, APMS and sPMS contract they are a party to.
A non-GP Provider is legally required to complete a certificate in respect of one contract only even though they may be involved in several. This is because they can only pension income from one surgery.
The certificate is available in Excel format. Also on the website are comprehensive guidance notes in respect of completing the 2016/17 Annual Certificate.
The statutory deadline for submitting a completed Annual Certificate to the relevant body (i.e. PCSE or Local Health Board) is 28 February 2018.
Those GP Providers and non-GP Providers who were members of the 2015 NHS Pension Scheme in 2016/17 and had a break in 2015 Scheme membership are subject to the ‘annualised tiered employee contribution rate rule’.
GP Providers and non-GP Providers will still be subject to one tiered rate based on their global GP pensionable income if:
- They remained a member of the 1995 or 2008 NHS Pension Scheme throughout 2016/17.
- They were a member of the 1995 or 2008 NHS Pension Scheme during 2016/17 and had breaks in membership.
- They transitioned (i.e. switched) from the 1995 or 2008 NHS Pension Scheme to the 2015 NHS Pension Scheme on or after 1 April 2016 and the transition was seamless; i.e. there were no breaks in membership during 2016/17.
- Joined the NHS for the first time on 1 April 2016, became a member of the ‘2015 NHS Pension Scheme, and did not have any breaks during 2016/17.
Refer to the guidance notes for more detailed information.
The limited company version of the 2016/17 certificate that GP Providers and non-GP Providers who are shareholders must complete will be available soon.