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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:

1. •

   salary received from the NHS

2. •

   expenses in connection with an employment with the NHS

3. •

   self-employed income from the NHS on the basis of the relevant statement of financial entitlement

4. •

   supervision fees

5. •

   inducement payments

6. •

   payment from the NHS relating to rent for use of home or provision of a surgery

7. •

   self-employed income from private patients

8. •

   cremation fees. This is a fee paid by a crematorium for certification allowing for them to dispose of a body.

9. •

   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