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
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expenses in connection with an employment with the NHS
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self-employed income from the NHS on the basis of the relevant statement of financial entitlement
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supervision fees
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inducement payments
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payment from the NHS relating to rent for use of home or provision of a surgery
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self-employed income from private patients
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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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