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Chapter BIM54001

Document Cited in Related
Vincent
Published date22 November 2013
Record NumberBIM54001

Doctors and dentists working under the National Health Service Acts may be either employed or self-employed. The employment status of doctors and dentistry staff are considered at ESM4060 and ESM4031 respectively,

General medical practitioners and general dental practitioners who work for the NHS will typically be operating a profession or a vocation which is taxable as trading income.

General medical practitioners operate under a contract for General Medical Services (GMS) Similarly, dentists who provide services for the NHS will have a contract for General Dental Services (GDS).

The contracts given to doctors and dentists, where they act as principal, provide that earnings are derived from a formula including elements for number of patients and performance. The performance element provides for remuneration under the Quality and Outcomes Framework (QOF). The contracts also provide for reimbursement of specific expenses.

A dental practitioner may be included in the General Dental List only if he or she undertakes to provide a general dental service as a principal. A dental surgery may serve...

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