Doctors and dentists ― income

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

Types of income

When considering a GP’s or general dental practitioner’s (GDP’s) income, it should be appreciated that their income may be made of different types of earnings. In addition to this, within each self-employment or employment, they may have income determined with reference to various entitlements or expenses.

Earnings received by a doctor or dentist may include any of the following:

•
salary received from the NHS
•
expenses in connection with an employment with the NHS
•
self-employed income from the NHS on the basis of the relevant statement of financial entitlement
•
supervision fees
•
inducement payments
•
payment from the NHS relating to rent for use of home or provision of a surgery
•
self-employed income from private patients
•
cremation fees. This is a fee paid by a crematorium for certification allowing for them to dispose of a body.
•
improvement grants for development of premises

This list is by no means exhaustive and employments, or ‘appointments’ within the NHS, may take many forms. This note focuses primarily on

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