# The National Health Service Pension Scheme Regulations 2015, Paragraph 2: Medical practitioners not members of a practice


(1) This paragraph applies to a member (M) who—
(a) belongs to any of groups A to C in regulation 27(1) in relation to the provision of services; or
(b) is a locum practitioner.
(2) In respect of each scheme year, M must provide each relevant host Board with a certificate of M's pensionable earnings based on—
(a) the payments M receives from employing authorities for practitioner services; and
(b) the return that M has made to HMRC in respect of M's earnings for the year.
(3) The certificate must be provided before the end of the period of one month starting on the date when the return was required to be submitted to HMRC.
(4) Where the certificate provided in accordance with sub-paragraphs (2) and (3) is based on provisional figures included in the return M made to HMRC, M must provide a revised certificate including final figures before the end of the period of one month starting on the date when the revised return containing final figures was required to be submitted to HMRC.

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Source: https://www.legislation.gov.uk/uksi/2015/94/schedule/12/paragraph/2 (the official version)
Page: https://openlegislation.uk/national-health-service-pension-scheme-regulations-2015/schedule-12/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.