GP Earnings and Expenses 2014/15 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 2014/15 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 the British Medical Association.