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GP Earnings and Expenses Estimates - 2015/16

Publication date: 09:30 September 13, 2017


GP Earnings and Expenses Estimates 2015/16 presents earnings and expenses information for full and part-time GPs working in the UK as either a contractor or salaried GP during the 2015/16 financial year.

The findings in this report are based upon anonymised tax data from HM Revenue and Customs' Self Assessment tax records and cover both NHS/Health Service and private income.

Earnings and expenses information is published for contractor, salaried and combined (contractor and salaried) GPs at UK level and by the separate countries, with a regional breakdown where available.
Figures are also given by contract type for GPs working under a General Medical Services (GMS) or a Primary Medical Services (PMS) contract as well as combined (GPMS).

The report is primarily used as evidence in remuneration negotiations and by the Review Body for Doctors' and Dentists' Remuneration. It has been agreed by the Technical Steering Committee (TSC), which is chaired by NHS Digital and has representation from the four UK Health Departments, NHS Employers, NHS England and the British Medical Association.

Key Facts

  • In 2015/16, the average taxable income for combined GPs (contractor and salaried) in either a General Medical Services or a Primary Medical Services practice (GPMS) in the UK was £90,100. This is compared to £91,200 in 2014/15 and is a statistically significant decrease of 1.2 per cent.
  • Contractor GPs working under a GPMS contract had an average taxable income of £101,300. When considered by contract type: 
    • Contractor GPs working under a General Medical Services contract (GMS) had an average taxable income of £99,500, a statistically significant increase of 1.8 per cent from 2014/15. 
    • This compares to £106,000 for those working under a Primary Medical Services (PMS) contract, whose taxable income decreased by 1.9 percent from £108,000 - a statistically significant change. 
  • As a result, the overall average taxable income for all GPMS contractor GPs saw a slight decrease (less than 0.05 per cent), a difference which was not statistically significant.
  • The average taxable income for GPMS salaried GPs was £55,800, a statistically significant decrease since 2014/15 of 1.5 per cent.


Note: Some 2014/15 income before tax (and therefore gross earnings) estimates presented in this report have been revised since the GP Earnings and Expenses 2014/15 publication. Figures have been re-calculated using updated estimates of superannuation contributions.  All estimates for salaried and combined GPs have been revised, while figures for Northern Ireland and Scotland contractor GPs have also been re-calculated, resulting in revised UK-level figures. For more information, please see the GP Earnings and Expenses 2015/16 Methodology document.


Date Range: 01 April 2015 to 31 March 2016
Geographical coverage: UK, England, Wales, Northern Ireland, Scotland
Geographical granularity: Regions, UK and Great Britain

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