Publication, Part of GP Earnings and Expenses Estimates

GP Earnings and Expenses Estimates, 2021/22

Publication Date:: 31 Aug 2023
Date Range:: 01 Apr 2021 to 31 Mar 2022

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Main Findings

Summary

GP Earnings and Expenses Estimates, 2021/22 presents earnings and expenses information for full and part-time GPs working in the UK as either a contractor or salaried GP during the 2021/22 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 country level, 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 (DDRB). It has been agreed by the Technical Steering Committee (TSC), which is chaired by NHS England and has representation from the four UK Health Departments and, representing the interests of GPs, the British Medical Association.

The first cases of COVID-19 in the UK were confirmed late January 2020 and the first UK-wide lockdown was announced in March 2020. Differing but similar arrangements were put in place across England, Scotland, Wales and Northern Ireland to support general practice during 2020/21 and 2021/22 with the focus being managing the pandemic. Practices also played a role to varying degrees across England, Scotland, Wales and Northern Ireland in their respective vaccination programmes which may have impacted practice income. The pandemic is also likely to have impacted on expenses incurred during this period. Details can be found in the results chapters for each country.

England

The estimated average income before tax of GPs in either a General Medical Services or a Primary Medical Services practice was:

£118,100 for combined (contractor and salaried) GPs

£153,400 for contractor GPs

£68,000 for salaried GPs

Scotland

The estimated average income before tax of GPs in either a General Medical Services or a Primary Medical Services practice was:

£110,100 for combined (contractor and salaried) GPs

£119,500 for contractor GPs

£71,900 for salaried GPs

Wales

The estimated average income before tax of GPs in a General Medical Services practice was:

£104,100 for combined (contractor and salaried) GPs

£115,900 for contractor GPs

£70,400 for salaried GPs

Northern Ireland

The estimated average income before tax of GPs in a General Medical Services practice was:

£104,400 for combined (contractor and salaried) GPs

£115,000 for contractor GPs

£58,600 for salaried GPs

Key Facts

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