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GP Locum

A non-client friend is a Self-employed GP locum and pays her pension every month using Locum forms A & B. Not dealt with a GP before and she is thinking of incorporating? What would the situation then be in regards to the pension? Would it just be a case of her paying employee contributions and the company paying employer contributions? Or does the NHS still contribute in someway?


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Have a look on the AISMA website. They have a handbook on there that is quite useful for accountants. It is becoming more popular for GPs to incorporate and overall this is a specialist sector. I believe that for incorporated GPs the pensions are calculated on income extracted from the company and dividends are included for the calculation. i am not 100% sure as all my GPs are still sole trader/partnerships.

Also have a look on, this will give you a flavour of the documents you will need to complete for her.

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