The Dental Earnings and Expenses Estimates 2017/18 and GP Earnings and Expenses Estimates 2017/18 reports have been published today by NHS Digital.
Dental Earnings and Expenses Estimates provides a detailed study of the self-employed earnings and expenses1 of primary care dentists who carried out some NHS/Health Service work in 2017/182.
The data is collected across three regional areas; England & Wales, Scotland and Northern Ireland3.
The GP Earnings and Expenses Estimates report includes information for full and part-time GPs working in the UK as either a contractor or salaried GP during the 2017/18 financial year under a General Medical Services (GMS) or Personal Medical Services (PMS) contract4. This report covers both their NHS and private income.
The data is collected across England, Wales, Scotland and Northern Ireland.
Read the full reports
Notes to editors
- The analyses throughout these reports are based on anonymised tax data for dentists and GPs with accounting periods ending in the fourth quarter of 2017/18 and effective as at the end of March 2018.
- It is not possible to distinguish between NHS and private earnings and expenses and to analyse them separately. Dentists or GPs with only private earnings and expenses are excluded from these reports.
- As a part of their arrangements to provide Health Service/NHS dentistry, dentists in Northern Ireland and Scotland receive additional allowances to assist with costs (for example nondomestic rates allowance and allowances for the salaries of training dentists under supervision). These additional allowances are paid as gross remuneration and should be recorded on dentists’ Self Assessment tax returns.
- Each set of earnings and expenses estimates is based on a sample as at March 2019 from HM Revenue and Customs’ (HMRC’s) Self Assessment tax database. All analyses are carried out by HMRC statisticians on anonymised data sets. Only aggregate non-person identifiable information is supplied to NHS Digital for publication in line with data protection legislation.
- The GP income before tax estimates are adjusted to take into consideration individuals’ pension contributions.
NHS Digital is the national information and technology partner of the health and care system. Our team of information analysis, technology and project management experts create, deliver and manage the crucial digital systems, services, products and standards upon which health and care professionals depend. During the 2018/19 financial year, NHS Digital published 265 statistical reports. Our vision is to harness the power of information and technology to make health and care better.
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