The Association of Independent Specialist Medical Accountants (AISMA) says that profits from 2006/7 will be used to calculate this year's contributions.
This means that GPs whose income has reduced since then, through falling practice profits or because they have reduced their hours, will still have to pay contributions on their income from two years ago.
For example, GPs whose profits were £107,000 in 2006/7 but dropped by 5 per cent in 2007/8 to £101,650 would pay £1,016.50 more in contributions than would have been expected.
This is because, based on the contribution tiers for 2007/8, the GP could expect to make contributions at the 7.5 per cent rate not 8.5 per cent.
Elizabeth Lloyd, an AISMA member and partner at Essex accountants Hubbard Lloyd, said: ‘This seems very odd because most practices are being asked by their PCTs to provide estimates of pensionable profits for 2008/9 so that provisional superannuation contributions can be collected.
‘We simply don't understand why these figures can't be used to provisionally set the tiers as well.'
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