These results are based on a sample of 17,897 GPs who report one or more sources of self-employment income with accounting year ending in the final quarter (1st January 2005 to 5th April 2005). 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. However, they do not include earnings from employment (as a salaried employee). All estimates presented in the summary exclude employer's superannuation contributions and relate to NHS and private work, for both full-time and part-time contractor GPs. Earnings figures relating to salaried GPs are presented separately in Paper H.
The data source for the survey is HM Revenue and Customs' (HMRC's) tax self-assessment (SA) database. Analyses were run on an anonymised dataset by statisticians in HMRC Knowledge, Analysis and Intelligence Information Centre.
This enquiry is the first to be affected by the new General Medical Services (nGMS) contract. Consequently, there have been some changes in methodology, which are discussed further in Paper C. For example, in England and Wales, contracted GPs have been identified by considering the proportion of income derived from self employment and employment sources. This could have an effect on results for some of the smaller groups of GPs analysed.
The Headline Results of the 2004/05 EEQ, published by the Information Centre in November 2006, are superseded by Paper A in this report following adjustment to take account of a technical issue around employer's superannuation contributions. The Technical Note on Updating of 2004/05 GP EEQ Results was published in April 2007 and has been included as Paper B in this report.
This report has been agreed by the Technical Steering Committee (TSC), which has representation from the four UK Health Departments, NHS Employers and the British Medical Association.