GP - Locum superannuation

GP - Locum superannuation

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What to do if a GP partner has carried out locum work for another practice and not completed forms GP Locum A & B and therefore has not paid over the 6% employees contribution.
Question.
How should this be dealt with on GP Superannuation Certificate? If included as nhs medical income without being deducted as superannuated elsewhere the GP ends up paying both ees 6% and ers 14% on it.
But can you deduct as superannuated elsewhere when ( although it should have been) it hasn't.
It is too late to pay on GP locum A & B for 2005/06 now as there is a 10 week cut off.

If anyone has any idea how to approach this I would be very grateful for some clues.

knuckles

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