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NHS Pension Checklist

NHS Pension Checklist
For Locum Doctors

A step-by-step checklist covering everything you need to do to protect and maximise your NHS pension — from your first locum shift to your annual tax return. Tap items to mark them complete.

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Every Time You Start at a New Trust
Download and complete a Type 2 pension form (SD502A)
Get the form from NHSBSA or the trust's medical staffing team. You need one for every trust.
Every new trust
Submit the Type 2 form to the trust’s payroll department BEFORE your first shift
Trusts cannot process pension contributions retroactively. Lost accrual is permanent.
Every new trust
Get written confirmation the trust has received your form
Email is fine. Keep a copy. If the form goes missing, you have proof of submission.
Every new trust
Record the trust in your pension tracker spreadsheet
Log: trust name, date form submitted, confirmation date, SD number used, expected contribution tier.
Every new trust
Check your first payslip for pension deductions
Verify an employee contribution is being deducted and the rate matches the expected contribution tier for your annualised pay at that trust.
After first payment
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Monthly Checks
Review every payslip for pension deductions
Check each trust payment. If pension is missing from any payslip, contact payroll immediately.
Monthly
Verify contribution rates are correct
The rate should match the 2026/27 tiering table for your annualised pensionable pay at each trust. Watch for annualisation errors on short engagements.
Monthly
Keep all payslips (digital or paper)
You need these for your accountant, annual allowance calculations, and if you ever need to dispute a pension record.
Monthly
Track cumulative pensionable earnings across all trusts
Running total helps you estimate your pension input amount and whether you're approaching the annual allowance.
Monthly

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Start of Tax Year (April)
Submit fresh Type 2 forms to every trust you’re continuing at
Some trusts carry forward; many don't. Don't assume — submit a new form each April to be safe.
Every April
Check updated contribution rate tiers
Tier thresholds sometimes change at the start of the new tax year. Verify the correct rate is being applied.
Every April
Reset your pension tracker for the new tax year
Archive last year's tracker and start a fresh sheet for 2026/27 with all current trusts listed.
Every April
Review whether to buy Additional Pension this year
If you have annual allowance headroom and want to boost your pension, April is the best time to start a new contract.
Every April
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Annual Pension Review (October – January)
Request your Pension Savings Statement from NHS Pensions
Via the Total Reward Statement portal at nhsbsa.nhs.uk. NHS Pensions must issue one automatically if your PIA exceeds £60,000 — but chase it if it hasn't arrived by November.
October
Cross-reference the statement against your tracker
Every trust you submitted a Type 2 form to should appear. If any are missing, contact NHS Pensions to correct the record.
Oct–Nov
Calculate your pension input amount (PIA)
Use the AccTek NHS pension calculator or ask your accountant. Compare against your allowance (standard £60,000 or tapered).
Nov
Check carry forward availability from previous 3 years
Review PIAs for 2023/24, 2024/25, and 2025/26 against each year's allowance. Unused amounts reduce or eliminate this year's charge.
Nov–Dec
Calculate any annual allowance tax charge
If PIA exceeds your allowance after carry forward, the excess is taxed at your marginal rate (40% or 45%). Your accountant should model this with your full tax position.
Dec–Jan
Decide: pay from personal funds or elect Scheme Pays?
Weigh the immediate cash outlay against the long-term pension debit. Read the Scheme Pays guide or discuss with your accountant.
Jan–Jun
Report the charge on your Self Assessment tax return
SA101 additional information pages, boxes 10–12. Your locum doctor accountant handles this as part of your annual return.
By 31 January
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Critical Deadlines
31 January 2027 — Self Assessment filing deadline (2025/26)
Including any annual allowance charge. Late filing triggers £100 automatic penalty plus daily penalties after 3 months.
Hard deadline
31 July 2027 — Scheme Pays election deadline (2025/26)
If you miss this, you must pay the annual allowance charge from personal funds. No extensions. Set a calendar reminder for June.
Hard deadline
6 April each year — New tax year, fresh Type 2 forms needed
Don't assume last year's form carries over. Submit new forms to every trust you intend to work at in the new tax year.
Annual

Frequently Asked Questions

What should I do every time I start at a new trust?

Submit a Type 2 pension form (SD502A) to the trust's payroll department before your first shift. Get written confirmation, check your first payslip, and add the trust to your tracker.

When should I request my Pension Savings Statement?

By October following the end of the tax year. If it hasn't arrived by November, chase it with the NHSBSA. You need it for your annual allowance calculation.

What is the Scheme Pays deadline?

31 July in the year following the tax year after the one in which the charge arose. For 2025/26 charges, the deadline is 31 July 2027.

How often should I review my pension position?

Annually after receiving your Pension Savings Statement (October–January). Also review whenever you change trusts, significantly increase your hours, or approach the £100,000 income threshold.

What records should I keep?

Every Type 2 form, confirmation of receipt, all payslips, Pension Savings Statements, Total Reward Statements, Scheme Pays elections, and your trust tracker. Retain for at least 6 years.

Detailed Guides & Tools

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This checklist is for general guidance only and does not constitute pension, tax, or financial advice. Deadlines and rates are for 2026/27 unless stated otherwise. Always consult a qualified Chartered Accountant for personalised advice.

Kishan Kedia
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Kishan Kedia ICAI, CAMS is a specialist accountant at AccTek with 20+ years of experience in locum doctor tax, NHS pension annual allowance, landlord tax, Section 24 planning and Making Tax Digital for Income Tax. He holds the ICAI qualification and is a Certified Anti-Money Laundering Specialist (CAMS).

Official guidance

For the latest HMRC and Companies House guidance, see the pension annual allowance. AccTek Ltd is an independent accountancy firm and is not affiliated with HMRC or GOV.UK.

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