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GP Earnings and Expenses 2013-14 provides a detailed study of the earnings and expenses for both full-time and part-time GPs working in the UK as either a contractor or salaried GP during the 2013-14 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. 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 The Health and Social Care Information Centre and has representation from the four UK Health Departments, NHS Employers, NHS England and the British Medical Association.
In 2013/14, the average taxable income for combined GPs (contractor and salaried) working in either a General Medical Services or a Primary Medical Services practice (GPMS) in the UK was £90,200. This is compared to £92,900 in 2012/13 and is a decrease of 2.9 per cent which is statistically significant.
Contractor GPs working under a GMS or PMS (GPMS) contract had an average taxable income of £99,800 in 2013/14. This is a decrease of 2.2 per cent on their taxable income of £102,000 in 2012-13 which is statistically significant. When considered by contract type:
- GPs working under a General Medical Services contract (GMS) had an average taxable income of £96,000 compared to £97,300 in 2012/13, which is a statistically significant decrease of 1.4 per cent
- GPs working under a Primary Medical Services (PMS) contract had an average taxable income of £106,800 compared to £110,800 in 2012/13, a decrease of 3.7 per cent which is statistically significant
The average taxable income for GMS or PMS (GPMS) salaried GPs in the UK in 2013/14 was £54,600 which is compared to £56,400 in 2012/13. This is a decrease of 3.3 per cent which is statistically significant.