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  • Locum GP NHS pension contributions

    For GPs with both a salaried job and self employed locum income, how are pension contributions for locum work entered onto the self assessment form? NHS Pension contributions for salaried job are taken prior to tax (net pay arrangement) so already dealt with. However locums pay employer and employee contributions to NHS pension via forms A &B. Are the employee contributions just deducted from self employment profits prior to calculating tax? Or can someone advise how to report these on the form? (Note these are not contributions to another private scheme but the same NHS pension)