This report presents the main results from the GP Earnings and Expenses Enquiry for the financial year 2004/05.
The report has been agreed by the technical steering committee (TSC), which includes representatives from the four UK health departments, NHS Employers and the BMA.
The results are based on a sample of 17,897 GPs who report one or more source of self-employment income with accounting year ending in the final quarter (1 January 2005 to 5 April 2005). The data source for the survey is HM Revenue and Customs (HMRCs) tax self-assessment (SA) database.
Figures relate to earnings, expenses and income derived from all self-employed sources, as reported on tax returns, and so include private as well as NHS work. The figures also include GPs personal earnings that do not contribute towards the NHS Pension Scheme, and will therefore differ to average pensionable earnings figures sourced from the UK pensions agencies.
This enquiry is the first to be affected by the new General Medical Services (GMS) contract.
The Information Centre (The IC) has worked with statisticians at Her Majesty's Revenue and Customs to assess the extent to which the average net income figures in the paper "GP Earnings and Expenses Enquiry 2004/05 - Headline Results" are affected by the change in recording practice for the 14 per cent employer's superannuation contributions in GPs' tax returns. The attached technical note clarifies and quantifies the impact of this.