GP Earnings and Expenses Estimates 2017/18

• Average gross earnings, total expenses and income before tax by contract type (GPMS, GMS, PMS) and country (UK, England, Scotland, Wales, Northern Ireland) for combined (contractor and salaried) GPs.
   
• Average gross earnings, total expenses and income before tax by practice type (dispensing/non-dispensing), contract type (GPMS, GMS, PMS) and country (UK, England, Scotland, Wales, Northern Ireland) for contractor GPs.
   
• Average gross earnings, total expenses and income before tax by contract type (GPMS, GMS, PMS) and country (UK, England, Scotland, Wales, Northern Ireland) for salaried GPs.
   
• Average gross earnings, total expenses and income before tax by contract type (GPMS, GMS, PMS) and strata (gender and age) for salaried GPs.
   
• Average gross earnings, total expenses and income before tax by contract type (GPMS, GMS, PMS) and gender for all UK GP types.
   
• Self-employment allowable expenses breakdown by practice type (dispensing/non-dispensing), contract type (GPMS, GMS, PMS) and country (UK, England, Scotland, Wales, Northern Ireland) for contractor GPs
   
• Distribution of self-employment gross earnings, total expenses and income before tax of UK contractor GPs by contract type (GPMS, GMS, PMS) and practice type (dispensing/non-dispensing).
   
• Distribution of self-employment gross earnings, total expenses and income before tax of contractor GPs by country (England, Scotland, Wales, Northern Ireland) and contract type (GPMS, GMS, PMS).
   
• Distribution of self-employment income before tax of UK salaried GPs by contract type (GPMS, GMS, PMS).
   
• Average gross earnings, total expenses and income before tax by weekly working hours and gender for contractor GPs and salaried GPs in England.

Annex 1

Table 1 (A) Contractors: Average gross earnings, total expenses and income before tax for Contractor GPs. This can be broken down by contract type (GPMS, GMS, PMS) and then by practice type (dispensing status) and country (UK, England, Scotland, Wales, Northern Ireland), or by gender and age band.

Table 2 (A) Salaried: Average gross earnings, total expenses and income before for Salaried GPs. This can be broken down by contract type (GPMS, GMS, PMS) and then by country (UK, England, Scotland, Wales, Northern Ireland) or by gender and age band.

Table 3 (A) Combined: Average gross earnings, total expenses and income before tax for Combined GPs. This can be broken down by contract type (GPMS, GMS, PMS) and country (UK, England, Scotland, Wales, Northern Ireland).

Table 4 (B) Contractors: A breakdown of average total expenses (by practice type and expense category) and percentage of doctors with no expenses (by practice type and expense category). This can be broken down by contract type (GPMS, GMS, PMS) and country (UK, England, Scotland, Wales, Northern Ireland).

Table 5 (C) Contractors: Distribution of gross earnings, total expenses and income before tax for Contractor GPs. This can be broken down by contract type (GPMS, GMS, PMS) and country (UK, England, Scotland, Wales, Northern Ireland).

Table 6 (C) Contractors: Distribution of gross earnings, total expenses and income before tax for contractor GPs by practice type (dispensing/non-dispensing). This can be broken down by contract type (GPMS, GMS, PMS).

Table 7 (C) Salaried: Distribution of income before tax for Salaried GPs. This can be broken down by contract type (GPMS, GMS, PMS).

Table 8 (A) Contractors by Weekly Working Hours (England GPMS GPs only): Average gross earnings, total expenses and income before tax for Contractor GPs. This can be broken down by age band and gender.

Table 9 (A) Salaried by Weekly Working Hours (England GPMS GPs only): Average gross earnings, total expenses and income before tax for Contractor GPs. This can be broken down by age band and gender.

Table 10 (B) Contractors by Weekly Working Hours (England GPMS GPs only): A breakdown of average total expenses (by practice type and expense category). This can be broken down by age band and gender.

Annex 2

Table 1 (A) Contractors by Age: Average gross earnings, total expenses and income before tax by practice type for contractor GPs. This can be broken down by contract type (GPMS, GMS, PMS) and age band.

Table 2 (B) Contractors by Age: A breakdown by age of average total expenses (by expense category) and percentage of doctors with no expenses (by expense category). This can be broken down by contract type (GPMS, GMS, PMS) and age band.

Table 3 (A) Contractors by Gender: Average gross earnings, total expenses and income before tax by practice type for contractor GPs. This can be broken down by contract type (GPMS, GMS, PMS) and gender.

Table 4 (B) Contractors by Gender: A breakdown by gender of average total expenses (by expense category) and percentage of doctors with no expenses (by expense category). This can be broken down by contract type (GPMS, GMS, PMS) and gender.

Table 5 (A) Contractors by Rurality: Average gross earnings, total expenses and income before tax by practice type for contractor GPs. This can be broken down by contract type (GPMS, GMS, PMS) and rurality.

Table 6 (B) Contractors by Rurality: A breakdown by rurality of average total expenses (by expense category) and percentage of doctors with no expenses (by expense category). This can be broken down by contract type (GPMS, GMS, PMS) and rurality.

Table 7 (A) Contractors by NHS England and NHS Improvement (Region, local office) and NHS England and NHS Improvement (Region): Average gross earnings, total expenses and income before tax by practice type for contractor GPs. This can be broken down by contract type (GPMS, GMS, PMS) and NHS England and NHS Improvement (Region, local office)/NHS England and NHS Improvement (Region).

Table 8 (B) Contractors by NHS England and NHS Improvement (Region, local office) and NHS England and NHS Improvement (Region): A breakdown by NHS England and NHS Improvement (Region, local office) of average total expenses (by expense category) and percentage of doctors with no expenses (by expense category). This can be broken down by contract type (GPMS, GMS, PMS) and NHS England and NHS Improvement (Region, local office)/NHS England and NHS Improvement (Region).

Table 9 (A) Contractors by Practice Size (practice size measured by number of registered patients): Average gross earnings, total expenses and income before tax by practice type for contractor GPs. This can be broken down by contract type (GPMS, GMS, PMS) and practice size.

Table 10 (B) Contractors by Practice Size (practice size measured by number of registered patients): A breakdown by practice size of average total expenses (by expense category) and percentage of doctors with no expenses (by expense category). This can be broken down by contract type (GPMS, GMS, PMS) and practice size.

Table 11 (A) Salaried by Age: Average gross earnings, total expenses and income before tax by age for salaried GPs. This can be broken down by contract type (GPMS, GMS, PMS).

Table 12 (A) Salaried by Gender: Average gross earnings, total expenses and income before tax by gender for salaried GPs. This can be broken down by contract type (GPMS, GMS, PMS).

Table 13 (A) Salaried by Rurality: Average gross earnings, total expenses and income before tax by rurality for salaried GPs. This can be broken down by contract type (GPMS, GMS, PMS).

Table 14 (A) Salaried by NHS England and NHS Improvement (Region, local office) and NHS England and NHS Improvement (Region): Average gross earnings, total expenses and income before tax by NHS England and NHS Improvement (Region, local office)/NHS England and NHS Improvement (Region) for salaried GPs. This can be broken down by contract type (GPMS, GMS, PMS).

Table 15 (A) Salaried by Practice Size (practice size measured by number of registered patients): Average gross earnings, total expenses and income before tax by practice size for salaried GPs. This can be broken down by contract type (GPMS, GMS, PMS).

Table 16 (A) Combined by Age: Average gross earnings, total expenses and income before tax by age for combined GPs. This can be broken down by contract type (GPMS, GMS, PMS).

Table 17 (A) Combined by Gender: Average gross earnings, total expenses and income before tax by gender for combined GPs. This can be broken down by contract type (GPMS, GMS, PMS).

Table 18 (A) Combined by Rurality: Average gross earnings, total expenses and income before tax by rurality for combined GPs. This can be broken down by contract type (GPMS, GMS, PMS).

Table 19 (A) Combined by NHS England and NHS Improvement (Region, local office) and NHS England and NHS Improvement (Region): Average gross earnings, total expenses and income before tax by NHS England and NHS Improvement (Region, local office)/NHS England and NHS Improvement (Region) for combined GPs. This can be broken down by contract type (GPMS, GMS, PMS).

Table 20 (A) Combined by Practice Size (practice size measured by number of registered patients): Average gross earnings, total expenses and income before tax by practice size for combined GPs. This can be broken down by contract type (GPMS, GMS, PMS).