Paragraph 2 Medical practitioners not members of a practice

This paragraph applies to a member (M) who in relation to the provision of services is a locum practitioner but not a principal practitioner.

M must provide each relevant Health Board (or someone appointed to act on its behalf) with a monthly certificate of M's pensionable earnings based on the payments M receives from employing authorities for practitioner services less deductions authorised by the Scottish Ministers.

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.

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.