GP locum forms explained — Form A, Form B and the rest of the paperwork

If there’s one piece of locum admin that trips people up, it’s the NHS pension paperwork. The forms aren’t difficult, but the rules about when and in what order are unforgiving, and a late form can mean lost pensionable income.

This guide explains how the system works in plain English. It’s general information, so always check the current official guidance, as forms, rates and processes change each financial year.

First: do you have to?

No. A freelance GP locum can choose to pension their locum income. If you do, you do it through Locum Forms A and B. If you don’t, you don’t need them.

Form A: one per practice

Form A is a record of your pensionable work for a particular practice.

• Part 1 is completed by you, the locum (your details, the dates you worked and your fee).
• Part 2 is validated by the practice (or NHS England / the relevant body for work like appraisal).
• You complete it at the same time as you invoice, and send it with the invoice.
• Use the correct form for the financial year. The NHSBSA publishes new versions each April, and using an old one can delay processing.

Form B: monthly

Form B summarises your pensionable locum income for a month and is the basis for the contribution you pay.

• It’s triggered by payment received, not by the date you worked.
• It can only be submitted once the relevant Form As have been approved.
• It records pensionable pay and the employer contributions shown on your Form As. Pensionable income for a freelance GP locum is 90% of the fee, excluding the employer contribution element.
• Your contribution rate depends on your annualised pensionable income, using the tiered rates for the scheme year.
• In England, forms are submitted through PCSE Online, and the amount to pay is shown when you submit your Form B.
• Form Bs and contributions are due within seven days of the end of the month following receipt of payment. For example, a June Form B covers the locum fees you received in June.
• In Wales, forms go to the relevant LHB, and in Scotland they go through NHS National Services Scotland. Check the rules for the nation where you work, because processes and deadlines differ.

The 10-week rule

The NHS Pension Regulations don’t allow you to pension a period of freelance locum work that ended more than ten weeks ago. That rule is real and enforced, which is why leaving forms until later is risky.

The practical lesson: don’t batch your admin. Complete Form A with each invoice, and submit your Form B each month. If a practice is slow to sign Part 2, chase it early.

Which form for which type of work?

Type of work	Form
Freelance locum sessions in a GP surgery	Locum Form A and Form B
Self-employed out-of-hours (OOH) or ICB work	SOLO process, run by the provider or ICB
Salaried GP post, or a mixed picture	Type 2 and other forms, completed through the employer or the relevant body

If you only work as a locum, you generally don’t need a Type 2 form. If you also have pensioned practitioner income via SOLO forms, a Type 2 form may be needed. The BMA’s guidance on the NHS pension as a sessional GP is a good place to confirm your own position.

Don’t use the locum Form A for OOH or ICB work. That belongs on the SOLO route.

Other paperwork every locum should keep on top of

The pension forms are just one part. A locum’s admin usually also includes:

• Invoices. Each should have a clear reference, issue date, session details and payment terms. Sequential invoice numbers make life easier for you and for your accountant.
• Locum agreements. The BMA’s locum practice agreement provides model terms and a work schedule.
• Self Assessment and Making Tax Digital. Keep a record of income and expenses throughout the year. Depending on your income, you may need to send quarterly updates through compatible software. See HMRC for whether and when this applies to you.
• Indemnity and insurance documents. Keep renewal certificates and receipts.
• Appraisal and revalidation evidence. Learning, feedback and significant events.
• Performers list and designated body details, so you can answer a practice manager’s compliance questions quickly.
• Mileage and expense records. Dates, sites and miles per session.

A simple monthly routine

1. After each session: log it (date, site, hours, fee, mileage).
2. When you invoice: send the invoice with Form A.
3. When you’re paid: mark the invoice as paid and note the date.
4. Month end: gather the Form As you’ve been paid for and complete Form B.
5. Within seven days of month end: submit Form B and pay the contribution.
6. Quarterly: review your income and expenses, and check you’re on track for tax.

Common mistakes

• Using last year’s forms
• Submitting Form B before the Form As are approved
• Confusing the date worked with the date paid
• Missing the 10-week window
• Putting OOH or ICB work on a locum Form A
• Forgetting that payment and form deadlines run separately
• Not keeping copies

How LocumBook helps

LocumBook tracks your sessions, invoices and payments in one place, so the information you need for your Form A and Form B is already recorded when it’s time to submit. It also handles mileage, expenses and a self-assessment export, and it can import booked shifts from calendar feeds such as Lantum, LocumDeck and Patchwork.

It’s a record-keeping tool, not an official system. You still submit forms through PCSE Online or the route that applies where you work, and you should check figures against the official NHSBSA guidance.

This is general information, not personal pension, tax or financial advice. NHS Pension Scheme rules, forms, rates and deadlines change, so check the current NHSBSA, PCSE and BMA guidance and speak to a qualified adviser about your own situation.