This paper provides background information on the Inland Revenue Enquiry (IRQ) and a summary of the results included in the attached papers.
The IRQ is an annual survey of GP earnings and expenses commissioned by the Technical Steering Committee (TSC).
The survey was originally undertaken using information on a sample of GPs to estimate the earnings to expenses ratio. In recent years, it has been possible to produce a wider range of analyses using data on the majority of GPs in Great Britain.
This year the IRQ is based on tax information from 2002/3. The work has taken account of changing information requirements to reflect changes in the GP workforce. It includes more detailed information on PMS GPs, and considers salaried GPs and GPs in Northern Ireland for the first time.
More detail is available in the attached papers, including information on the relative sizes of the groups outlined in this summary.