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Chapter BIM54010

Document Cited in Related
Vincent
Published date22 November 2013
Record NumberBIM54010

General medical practitioners enter into a contract for General Medical Services (GMS). This provides them with earnings and reimbursement of expenses based on several factors. These factors are detailed in the Statement of Financial Entitlements (SFE).

This will include the elements relating to:

  • capitation (number of patients on the practice’s list),
  • performance, and
  • specific expenses.

Doctors and dentists primarily receive a base payment based on the number of patients on their list.

The performance element provides for specific services which conform with the Quality and Outcomes Framework (QOF). There are generally two types of performance payment: Achievement Payments and Aspiration Payments.

Specific expenses will include payments for:

  • rent and rates on practice accommodation,
  • locums employed to cover maternity, paternity or sickness leave,
  • seniority rates,
  • dispensing,
  • flexible care scheme,
  • supervision fees, and
  • inducement payments.

These allowances are also treated as income from a profession or a vocation. However, there will typically be a corresponding expense which is treated as an allowable expense.

Where the practitioner owns the premises, payment is based on a notional commercial rent. Where the premises are used partly for professional...

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