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GP Earnings and Expenses Estimates 2016/17 presents earnings and expenses information for full and part-time GPs working in the UK as either a contractor or salaried GP during the 2016/17 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, representing the interests of GPs, the British Medical Association.
This release also includes results of experimental analysis of earnings and expenses of GPs in England, by weekly working hours, gender and age band. These experimental statistics are published in a separate report and Excel Annex, available to download from this page under 'Resources'.
Key Facts
The average income before tax for combined GPs (contractor and salaried) in either a General Medical Services or a Primary Medical Services practice (GPMS) in the UK was £92,500.
Contractor GPs working under a GPMS contract had an average income before tax of £105,500.
When considered by contract type, contractor GPs working under a General Medical Services contract (GMS) had an average income before tax of £103,700, an increase of 4.2 per cent since 2015/16. This compares to £111,500 for those working under a Primary Medical Services (PMS) contract, whose taxable income increased by 5.2 percent. As a result, the overall average taxable income for all GPMS contractor GPs saw an increase of 4.1 per cent.
The average taxable income for GPMS salaried GPs was £56,800, an increase since 2015/16 of 1.7 per cent.
Statistically significant percentage changes in bold