Guides
Plain-English explainers on NHS pensions, tax, and the rules that affect GPs and locums.
NHS Pension Explained
How the scheme really works — accrual, contribution tiers, revaluation, and annualisation for locums.
Read guide →GP Locum Tax Guide
Every deduction that comes out of a newly qualified locum's fees — tax, Class 4 NI, student loan, pension, expenses and the first 31 January.
Read guide →Locum GP Pension Guide
Forms A and B, the 90% rule, the 10-week deadline, and the annualisation traps that cost locums pension.
Read guide →Type 2 Forms Explained
The self-assessment form for salaried and sessional GPs — who files, annualisation, and the deadlines.
Read guide →Annual Allowance
Pension input amounts, the tapered allowance, carry forward and Scheme Pays, with 2026/27 figures.
Read guide →McCloud Remedy
The choice you'll face on your 2015–2022 service, the timelines, and the tax side that needs action.
Read guide →ERRBO
Buying out the early retirement reduction — what you can buy, what it costs, and whether it's worth it.
Read guide →NHS Pension vs SIPP
How the 2015 CARE pension and a SIPP compare — the employer contribution, break-even return, death and survivor benefits, and tax. Facts, not advice.
Read guide →Know when these figures change
The rates here go out of date every April. Leave your email and I'll keep you updated on changes to these figures for the new tax year and any related GP finance news — pensions, tax and locum money. Unsubscribe any time.