A GP practice is paid for its NHS work through a monthly payment statement from PCSE (Primary Care Support England), and the amounts are set by the GMS Statement of Financial Entitlements and the practice's own contract. The problem is that the payments are not always right. Global Sum can be wrong if the list size or the Carr-Hill weighting is out of date, QOF and enhanced-services achievement can be paid late or short, and premises payments can drift.
This guide explains how to read the PCSE Online statement, how to reconcile it against what the practice should be owed under the Statement of Financial Entitlements, and how to spot, query and recover an underpayment. It stays at the reconciliation altitude: it does not re-explain how each funding stream is calculated (our Cluster A and B funding guides do that), it explains how to check the stream was actually paid.
Where GP Practice Income Comes From, and Who Pays It
NHS GP income is paid centrally, not by patients. In England the payment statement is produced through PCSE Online. PCSE is the organisation that administers primary-care payments and services on behalf of NHS England. The underlying entitlements are set by the GMS Statement of Financial Entitlements (and the practice's PMS or APMS agreement where relevant), and the contract value and any variations are set by the commissioner, the Integrated Care Board (ICB).
The practice's core funding is the Global Sum (weighted by the Carr-Hill formula), plus QOF, enhanced services and PCN (Network Contract DES) funding, plus premises payments. Each of these appears on, or feeds, the statement. For how each is calculated, see our guide to how GMS funding works through the Global Sum and Carr-Hill and the related QOF, enhanced-services and PCN guides linked below; we do not repeat those calculations here.
One contrast defines this page. Private and non-NHS income does not come through PCSE at all. It is collected by the practice directly and is not on the PCSE statement, so it needs its own controls; see our guide to a GP practice's private and non-NHS income streams. This page is only about the NHS money that flows through PCSE.
Why does any of this need checking? Because the practice's NHS income is built from several streams, each calculated in a different way and each capable of going wrong independently, and no single person at PCSE or the ICB is responsible for confirming that the practice has been paid correctly in total. The list size that drives the Global Sum changes constantly as patients register and leave; QOF achievement is calculated after the year-end; enhanced services are agreed locally and claimed by the practice; premises figures depend on periodic valuations. Each of those moving parts is a place where the payment can drift away from the entitlement, usually quietly and usually downwards. The only reliable safeguard is the practice itself reconciling what it received against what it was owed. Done routinely, that reconciliation is not onerous; done never, it can leave real money unclaimed year after year.
How to Read Your PCSE Online Payment Statement
Getting Access
Statements are viewed on PCSE Online by users who hold the GPP - Statements role, which is assigned by the practice's PCSE Online user administrator. So the first practical step, if a partner or practice manager cannot see the statements, is to have the administrator assign that role. Without access, no reconciliation is possible.
The Format
Statements can be exported as PDF or CSV, and as an expanded (detailed, line-by-line) or collapsed (summary) statement. For reconciliation, use the expanded CSV: it can be opened in a spreadsheet and matched line by line against expected amounts, which is far harder to do from a summary PDF. The expanded version breaks each payment down into its component lines, so you can see, for example, the Global Sum, the various enhanced-service payments and the individual reimbursements separately, rather than as a single rolled-up figure. The summary statement is fine for a quick glance at the total, but it hides exactly the detail you need to spot a missing or short line, which is why the expanded export is the working document for reconciliation.
The Main Lines to Expect
Walking through a typical statement, you should expect to see:
- The GMS, PMS or APMS contract value, which carries the Global Sum and capitation.
- QOF (aspiration through the year, and achievement at year-end).
- Enhanced services and locally commissioned services.
- Premises payments (notional or cost rent), covered in our guide to notional rent versus cost rent.
- Seniority, where still relevant.
- Dispensing reimbursement and fees for dispensing practices; see our guide to dispensing practice income, accounts and tax for what that line should contain.
- Locum and parental-leave reimbursements.
- PCN-related payments where the practice is the nominated payee; see our guide to PCN funding and the Network Contract DES.
- Adjustments and deductions.
Note that some lines (QOF, for example) are processed as CQRS adjustments and appear on the PCSE statement even though they originate elsewhere, so do not be surprised to see them flow through the statement rather than as a separate payment.
Reading the Adjustments
The statement carries deductions and adjustments as well as payments: pension contributions, levies, contract variations and clawbacks all sit alongside the income lines. A statement that is lower than expected is often the result of an adjustment, not an underpayment, so read the adjustments before concluding that money is missing. Mistaking a routine deduction for an underpayment wastes a query; missing a genuine underpayment loses money.
The most significant recurring deductions to recognise are the pension contributions: both the employer and employee NHS pension contributions for the practice's salaried staff and, for the partners, the practitioner contributions are administered through the statement. These are legitimate deductions, not lost income, but they can make a statement look much lighter than the headline contract value, which is why it pays to know what each deduction is. Once the regular deductions are understood, anything unexpected stands out, and that is precisely what reconciliation is for: distinguishing the routine from the genuinely wrong.
Reconciling the Statement Against What You Are Owed
The Principle
Reconciliation is matching each line on the statement against the amount the practice should receive under the Statement of Financial Entitlements and its own contract and activity. Treat it as a routine monthly or quarterly discipline, not a one-off exercise. Because every expected amount depends on annually uplifted figures, reconcile against the current Statement of Financial Entitlements, not last year's numbers.
The method itself is straightforward and the same every cycle. Build a simple schedule with one row per income line and three columns: what you expected, what the statement actually paid, and the variance between them. Populate the expected column from the Statement of Financial Entitlements, the practice's contract and its record of activity (the list size, the services delivered, the QOF points earned). Populate the received column from the expanded statement. Anything that does not reconcile becomes a variance to investigate. The discipline is not in the arithmetic, which is trivial, but in keeping the schedule up to date and actually chasing the variances rather than noting them and moving on. A variance is only useful if someone owns it through to resolution.
Global Sum
Check that the list size and the weighted (Carr-Hill) population used are current. The Global Sum follows the registered and weighted list, so a list that has grown but has not been updated, or a stale weighting, understates the payment. See our guide to how GMS funding works through the Global Sum and Carr-Hill for the calculation behind the figure.
QOF
Check the aspiration payments through the year and the achievement payment at year-end against the points the practice actually earned. QOF underpayments and late achievement payments are a common issue, so this line repays close attention. Two things make QOF worth watching especially carefully. First, the achievement payment is calculated and paid after the year-end, so there is a lag during which it is easy to lose track of whether the right amount arrived. Second, QOF flows through as a CQRS adjustment, so it can be less obvious on the statement than a regular contract payment. Match the achievement payment back to the points the practice actually recorded as achieved, and treat any shortfall or delay as a variance to chase. See our guide to QOF income and GP practice accounting.
Enhanced and Locally Commissioned Services
Check that every service the practice signed up to and delivered has actually been claimed and paid. Locally commissioned services are easy to under-claim, because they are agreed with the ICB outside the core contract and there is no automatic mechanism that catches a missed claim. This is one of the most common places money is quietly left on the table: a service is delivered all year, the activity is recorded clinically, but the claim is never submitted or is submitted for fewer episodes than were actually carried out. Keeping a list of every enhanced and locally commissioned service the practice has signed up to, and checking each one has been claimed and paid for the period, closes that gap. See our guide to enhanced services and GP practice income tax.
Premises
Check notional rent (and cost rent or improvement grants where relevant) against the current District Valuer assessment. Notional rent should be reviewed periodically and can lag a rent review, so the figure on the statement may be out of date. Premises figures are property-specific and District-Valuer-assessed, so there is no standard amount to check against; see our guide to notional rent versus cost rent for the framework.
Dispensing
For a dispensing practice, reconcile the reimbursement and dispensing-fee line against what was actually dispensed in the period. Our guide to dispensing practice income, accounts and tax sets out what that line should contain.
PCN Payments
Where the practice is the PCN's nominated payee, reconcile the PCN and Network Contract DES money received and distributed, so the practice is neither holding money it should have passed on nor missing money it is owed. See our guide to PCN funding and the Network Contract DES.
Spotting and Recovering an Underpayment
How Underpayments Arise
Underpayments tend to come from a handful of recurring causes:
- A list-size or weighting update not flowing through to the Global Sum.
- An enhanced service delivered but not claimed.
- A QOF achievement paid late or short.
- A contract variation not actioned by the commissioner.
- A premises figure not updated after a review.
- A seniority or reimbursement claim missed.
The Query Process
Payment queries are raised through PCSE. The practice submits a query via PCSE Online, selecting the relevant payments query type, and can submit a follow-up enquiry on an existing case. PCSE publishes a payment-query guide for GP practices that sets out the process. Some corrections require a contract variation actioned by the ICB (PCSE administers the payments; the ICB sets the contract value and variations), so for those you may need to push both PCSE and the commissioner to get the correction made.
It helps to be clear from the start which kind of problem you are dealing with, because that decides where the fix has to come from. A processing error (a claim submitted but not paid, a payment calculated on the wrong figure) is usually a matter for PCSE directly. A change that alters the practice's entitlement (a list-size adjustment that should feed the Global Sum, a new or varied enhanced service, a premises figure that needs updating after a review) often needs the commissioner to action a contract variation before PCSE can pay it. Identifying which of the two you have before you raise the query saves a good deal of back-and-forth, and it lets you direct the chase at the body that can actually resolve it. When the query is submitted, give the specifics: the line affected, the period, the expected amount, the amount paid and the variance, with the evidence from your reconciliation attached. A well-evidenced query is far harder to close without action than a vague one.
Underpayments and Overpayments Mechanics
Where a correction is agreed, an arrears or underpayment is typically picked up in a later contractual statement as an adjustment, and overpayments are similarly recovered through later statements. So a correction shows up as an adjustment in a future month rather than as a separate cheque, which is another reason to keep a running record of expected versus received amounts: it lets you confirm the adjustment actually appeared.
Time and Persistence
Recovery often takes follow-up, and the thing that makes a query land is a clear record of expected versus received amounts, which is exactly what the reconciliation produces. Keep the evidence, chase consistently, and do not over-promise the outcome of any single query; persistence and a clean paper trail are what get results.
It also helps to be realistic about timescales. A payment query rarely resolves in a single statement cycle, particularly where it depends on a contract variation that the ICB has to action before PCSE can pay. The practice that keeps a standing log of open queries (what was raised, when, with which reference, and what response came back) is in a far stronger position than one relying on memory or a scattered email trail. That log turns a series of one-off chases into a managed process, and it means a partner or manager picking up the work later can see exactly where each query has reached. Where the sums are material or the issue is complex (a list-size dispute, a multi-year QOF shortfall, a premises figure that has lagged a review), it is often worth involving your accountant, who reconciles these statements routinely and can quantify the variance precisely.
Building Reconciliation Into the Practice's Routine
The practical recommendation is a simple monthly or quarterly reconciliation, owned by the practice manager or accountant: export the expanded statement, match each line to expected income, list the variances, and chase them. Whether monthly or quarterly is right depends on the practice; a larger practice with many enhanced services and a fast-changing list usually benefits from a monthly check, while a smaller, stable practice may find quarterly sufficient. What matters more than the frequency is that it is owned by a named person and actually happens, rather than being a good intention that slips when the surgery is busy. A short, repeatable routine that runs every cycle beats an exhaustive review that only happens once a year, because the once-a-year review tends to find problems that are now months old and harder to evidence.
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An underpayment from an out-of-date Global Sum weighting or a missed enhanced service claim can compound over years. A free practice health check will look at whether your PCSE statements are reconciling cleanly and flag any patterns worth querying.
Run a free practice health check or speak to our medical accounting team about your practice income reconciliation.
Tie it to the accounts, because a clean reconciliation feeds accurate trading profit, which feeds the partners' profit share and the year-end accounts; see our GP accounting guide and GP bookkeeping guide for how it joins up. The reconciliation also makes the year-end smoother: when the accounts are prepared, the NHS income has already been checked line by line against source, so there are no late surprises and no scramble to explain a figure that does not match the statement. In effect, a good monthly reconciliation is most of the year-end income work done in advance.
This is also a year-end and partnership-fairness point. An unrecovered underpayment understates the practice's trading profit and therefore every partner's share, and the partners are taxed on, and paid from, that profit. For how the reconciled profit is then taxed, see our complete guide to GP partnership tax; the headline is that a partner is taxed on their profit share, not their drawings, so an accurate profit figure matters to every partner.
What Does PCSE Stand For, and How Do You Contact Them?
PCSE stands for Primary Care Support England, the service that administers GP payments, pension records and primary-care support in England on behalf of NHS England. The PCSE meaning matters for one practical reason: it tells you which body owns your problem. Wales is served by the local health board, and Scotland and Northern Ireland have separate arrangements, so these routes apply to English practices only.
There are three live PCSE contact routes and they are not interchangeable. The PCSE Online enquiry form is the route for anything about a claim, a payment or a statement line. The PCSE contact number for the Customer Support Centre is 0333 014 2884, open 8:00 to 17:00, Monday to Friday. Post goes to Primary Care Support England, PO Box 350, Darlington, DL1 9QN.
The PCSE contact us page splits GP Payments enquiries into two forms, and picking the wrong one costs weeks. Use a new enquiry to submit a payments form, to query a particular claim or payment, or to ask for guidance. Use an existing enquiry when you are following up, or adding information to, a case you already have open. Raising a fresh case about an open issue starts a second queue instead of chasing the first.
Where the PCSE enquiries route stalls, escalate in order rather than sideways. A dispute about the contract value itself goes to the commissioner, the ICB, because PCSE cannot pay what the contract does not say. A service failure goes to PCSE's own complaints route and then to NHS England if it stays unresolved. For a pension record specifically, the BMA publishes a further ladder that ends with the Pensions Ombudsman and the Pensions Regulator.
Two routine changes have their own forms rather than an enquiry. Changing the practice bank details uses the GP Practice Banking Declaration Form. Changing the address that remittance advice is emailed to uses the Remittance Advice Email Address Amendment form. Both sit on PCSE's GP Payments resources page, alongside the statements user guide.
What Do the Paycodes on Your PCSE Statement Mean?
Every line on the expanded statement carries a paycode and a description, and the paycode is the field you can match reliably month to month. PCSE assigns it from the claim type your practice chose and the contract type your practice holds, so the same payment carries a different code under GMS, PMS and APMS. The full list is published as the Paycodes and Payment Types file on PCSE's GP Payments resources page.
The final letter usually marks the contract type: G for GMS, P for PMS, A for APMS. A small number of codes in PCSE's own file break that pattern, so read the description rather than inferring a meaning from the letters. Most codes also appear a second time with an "(Adjustment)" payment type, which is how a correction to an earlier month arrives on a later statement.
| Paycode | What the line is |
|---|---|
| GSUMG | Global Sum |
| QUASPG | QOF aspiration payment |
| QUACHG | QOF achievement payment |
| SEN | Seniority Allowance |
| COST | Cost rents and local authority economic rents |
| PREMG | Premises, other |
| DISPQG | Dispensing Scheme |
| DESPRG | DES participation in the PCN |
| GPFTG | GP Foundation Trainer Grant |
| LOCADG | Locum allowances, maternity and paternity |
| LOCSIG | Locum allowance, sickness |
| ZNPT2G | Near patient testing, level 2 |
Do not guess at a code that is not in that table. PCSE's file lists more than a thousand of them, including every local enhanced service, and the letters are not a reliable clue. Look the code up in the published file first, then check the description on the statement line, and only raise a query if the two do not match what you claimed.
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What Does GPP Mean on a PCSE Statement?
GPP is PCSE's shorthand for the GP Payments and Pensions service inside PCSE Online, which is where the practice statement lives. It is not a payment type and it is not a paycode, which is why looking for it in the paycode file returns nothing. Practices meet the abbreviation in two places: the GPP - Statements user role, and the way PCSE labels the statement screens themselves.
To view a GPP statement, log in to PCSE Online, click GP Payments, choose Payments, then click Statements and search by organisation code, statement type or date. Anything produced before GP payments moved into PCSE Online sits separately, under Migrated Statements, where up to six years of your earlier statements were carried across. That is where to look for finance statements prior to PCSE Online rather than assuming they were lost.
Can Your Accountant See the PCSE Statements Directly?
Yes, and it is worth arranging. Statement access is controlled entirely by your own PCSE Online user administrator, who can assign the GPP - Statements role to any named user, including an external accountant working on the practice accounts. Direct access removes the monthly cycle of exporting PDFs and emailing them, and it means the reconciliation is done on the same expanded CSV you see.
Treat it as a named-user permission, not a shared login. The role sits with an individual, so it is assigned when someone joins the work and removed when they leave it. That keeps your audit trail clean and avoids the common problem of a statement being invisible to the one person who needs it at year-end.
Which PCSE Pension Forms Does the Practice Still Have to File?
The PCSE pensions pages are a separate surface from your payment statement, and confusing the two wastes queries. The payment statement records what the practice was paid. The PCSE Contributions Statement records what was deducted and credited against pension records. A contribution that is missing from a pension record is a pensions query, not a payments query, and it goes down a different route.
Three end-of-year filings run to 28 February a year in arrears. A GP partner or non-GP partner files the Type 1 Annual Certificate of Pensionable Profits. A salaried GP files the Type 2 self-assessment, the form most practices refer to as the type 2 pension form. The practice files the forward-looking Estimate of Pensionable Profits, which sets the in-year contribution tier so the year-end reconciliation is small. On that cycle, the 2025/26 pension year is due by 28 February 2027.
Freelance locum work runs on a far shorter clock. PCSE will not pension a period of freelance GP locum work that ended more than 10 weeks ago, and forms received after that window are rejected. That is permanently lost pension accrual rather than a late-filing penalty, so if you engage freelance locums, approve Form A promptly rather than at month-end. Our guide to NHS pension Form A and Form B for locums covers the mechanics.
When Should You Check Each Line, and What Do You Need to Hand?
Reconciliation works better as a rhythm than as a single annual sweep, because different lines go wrong at different points in your contract year. The contract year runs from 1 April, so the first statement of the year is the one to read hardest.
| When | What to check |
|---|---|
| Every month | Expanded CSV against expected income, line by line, including every adjustment and deduction |
| April | That the first statement of the contract year has repriced the contract value and the enhanced-service rates |
| Each quarter | That the list size and Carr-Hill weighting behind the Global Sum are current |
| After the QOF year end | The achievement payment against the points actually recorded as achieved |
| By 28 February | Type 1 certificate, Type 2 self-assessment and the practice Estimate of Pensionable Profits, for the year a year in arrears |
| Within 10 weeks | Freelance locum Form A approval and Form B submission, or the accrual is lost |
Before you raise any query, assemble the same short evidence pack every time:
- The expanded CSV statement for the month in question, and the month either side.
- The paycode and description of the line at issue.
- The claim you submitted, with its date and reference.
- The expected amount, and how it was calculated.
- The amount actually paid, and the variance between the two.
- Any earlier case reference, so the enquiry is filed as a follow-up.
Take a practice that arranged sickness locum cover for six weeks and claimed cover at £1,400 a week, giving an expected £8,400 against paycode LOCSIG. The statement shows £5,600. Dividing £5,600 by the £1,400 weekly claim gives four weeks paid, so £8,400 less £5,600 leaves a £2,800 variance and two weeks unaccounted for. That is a specific, evidenced query rather than a vague one: two named weeks, one paycode, one figure. The figures here are illustrative, and what changes the answer is the claim you actually submitted, so check the weeks you claimed before assuming the payment is wrong.
How We Help Practices Reconcile NHS Income
Reconciling NHS income to source is a discipline rather than a one-off, and it is where real money is quietly lost. We help practices set up a repeatable monthly or quarterly reconciliation: pulling the expanded statement, matching each line (Global Sum, QOF, enhanced services, premises, dispensing, PCN and reimbursements) against the current Statement of Financial Entitlements and the practice's contract, identifying variances, and pursuing them through PCSE and, where needed, the ICB. Because we also prepare the practice accounts, the reconciliation feeds straight into an accurate trading-profit figure and a fair profit share for every partner. The aim is that the practice is paid everything it is owed, and that nothing is lost simply because no one checked.
This guide is general information and not advice for your specific circumstances. For tailored support, see our services for GPs or get in touch with our medical accounting team.