Bob Grierson, Landin Wilcock’s healthcare specialist, is advising GPs to use the longer submission period to understand the form and clarify their superannuation position.

As the new form has only just been released, the government has extended the deadline for submission of Annual Certificates of Pensionable Profits (superannuation certificates) for 2005/06. Both certificates and any shortfall contributions must now be returned to the Primary Care Trust by March 31 2007.

Both doctors and non-GP providers have to complete the certificate, which quantifies a partner’s pensionable profits, based on their share of the practice’s NHS profits and expenses and on any other NHS income they may receive. Not completing and submitting the form may have a detrimental effect on their NHS pension benefits and will delay any tax relief.

Mr Grierson, said: “Changes to the way the healthcare sector submits its superannuation certificates were introduced in the last tax year. The 2005/06 form is twice the length of its predecessor, so it is vital that those involved use the extended deadline to familiarise themselves with what is required. I would urge anyone having difficulty completing their certificate to seek expert advice as soon as possible.”