Skip to main content

Publication, Part of

GP Earnings and Expenses Estimates 2018/19

Publication Date:
10 Sep 2020
Geographic Coverage:
United Kingdom
Date Range:
01 Apr 2018 to 31 Mar 2019

Previous Chapter

4. Northern Ireland

Current Chapter

Excel Time Series and Interactive Report Contents

View all

Next Chapter

Glossary

Analysis by working hours bands

The nature of the General Practitioner workforce is changing. Increasing numbers of GPs are now developing portfolio careers, choosing to work in other roles in addition to general practice.

Typical examples of such work areas include:

  • Accident and emergency departments or out-of-hours provision
  • A special interest such as dermatology, diabetes, or minor surgery in a non-general practice setting
  • Working in a hospice or palliative medicine
  • Research or teaching

The earnings and expenses estimates published in this series of Official Statistics are calculated by HMRC using self-assessment tax return data. HMRC cannot distinguish between general practice earnings, income from other NHS work and private earnings. 

For three years, we have published some experimental analysis of earnings and expenses estimates by working hours bandings for GPs in England. However, while all earnings are included in the calculations, the working hours used reflect only those worked in general practice which inflates the income figures when considering earnings by working hours bands.  This should be taken into consideration when reviewing the working hours analysis in this release.

Because of the growing numbers of GPs working in additional roles as well as in general practice, we believe that analysis by working hours bands will become increasingly unreliable and therefore we do not plan to produce it in the future.  

Alternative sources of data are being investigated; however, these have not so far proved to be fit for purpose.

 

15 December 2020 08:10 AM

Removal of UK-level earnings and expenses estimates

Earnings and expenses estimates in previous editions of this publication have been presented at UK level, as well as by the four separate countries. 

However, the general practice contractual arrangements in each country have diverged to the point that comparisons between countries are no longer appropriate. 

Moreover, since England GPs make up the majority of the UK sample, UK estimates could obscure the picture in the other countries.

Therefore, UK level estimates are no longer presented.

Earnings and expenses estimates by age, gender, practice patient list size and practice rurality, which were previously only published for the UK, have for the first time been produced for each country individually. They have been calculated for 2017/18 and 2018/19, and are presented in the Excel Time Series. 

10 September 2020 09:30 AM

Page contents

Excel Time Series and Interactive Report Contents

The following tables are available within the accompanying Microsoft Excel Time Series Workbook and GP Earnings and Expenses Estimates 2018/19 interactive online report. All of the results from this report are presented in the Time Series, along with distributional and detailed results, including earnings and expenses estimates by age, gender, practice patient list size and practice rurality for each of he four countries, and regional analysis for England GPs.

Additionally, the accompanying open data CSVs include detailed results broken down by contract type, as well as percentage of GPs with no expenses in each expenses category.

Links to the files can be found under Resources on the Overview page. 

Excel Time Series

1a. Contractor GP earnings and expenses estimates 2002/03 to 2018/19 - England, Scotland, Wales, Northern Ireland        

1b. GPMS contractor GP earnings and expenses estimates 2002/03 to 2018/19 real terms - England, Scotland, Wales, Northern Ireland        

1c. Contractor GP expenses breakdown 2002/03 to 2018/19 - England, Scotland, Wales, Northern Ireland        

2a. GPMS contractor GP earnings and expenses estimates by age band and gender 2017/18 to 2018/19 - England, Scotland, Wales, Northern Ireland        

2b. GPMS contractor GP expenses breakdown by age band and gender 2017/18 to 2018/19  - England, Scotland, Wales, Northern Ireland 

3a. GPMS contractor GP earnings and expenses estimates by rurality 2017/18 to 2018/19 - England, Scotland, Wales, Northern Ireland

3b. GPMS contractor GP expenses breakdown by rurality 2017/18 to 2018/19 -  England, Scotland, Wales, Northern Ireland

4a. GPMS contractor GP earnings and expenses estimates by practice registered patient list size 2017/18 to 2018/19 - England, Scotland, Wales, Northern Ireland

4b. GPMS contractor GP expenses breakdown by practice registered patient list size 2017/18 to 2018/19 - England, Scotland, Wales, Northern Ireland       

5a. GPMS contractor GP earnings and expenses estimates by NHS England and NHS Improvement (region) 2011/12 to 2018/19

5b. GPMS contractor GP expenses breakdown by NHS England and NHS Improvement (region) 2011/12 to 2018/19

6a. GPMS contractor GP earnings and expenses estimates by weekly working hours, gender and age 2016/17 to 2018/19 - England

6b. GPMS contractor GP expenses breakdown by weekly working hours, gender and age 2016/17 to  2018/19 -  England, Scotland, Wales, Northern Ireland

7.  Contractor GP distribution of self-employment gross earnings, total expenses and income before tax 2015/16 to 2018/19 -  England, Scotland, Wales, Northern Ireland

8a. Salaried GP earnings and expenses estimates 2006/07 to 2018/19 - England, Scotland, Wales, Northern Ireland

8b. GPMS salaried GP earnings and expenses estimates 2006/07 to 2018/19 real terms - England, Scotland, Wales, Northern Ireland

9. GPMS salaried GP earnings and expenses estimates by age band and gender, 2017/18 to 2018/19 -  England, Scotland, Wales, Northern Ireland

10. GPMS salaried GP earnings and expenses estimates by rurality, 2017/18 to 2018/19 -  England, Scotland, Wales, Northern Ireland

11. GPMS salaried GP earnings and expenses estimates by practice registered patient list size, 2017/18 to 2018/19 -  England, Scotland, Wales, Northern Ireland

12. GPMS salaried GP earnings and expenses estimates by NHS England and NHS Improvement (region) 2011/12 to 2018/19                

13. GPMS salaried GP earnings and expenses estimates by weekly working hours, gender and age 2016/17 to 2018/19 - England

14. Salaried GP distribution of income before tax 2017/18 to  2018/19 -  England, Scotland, Wales, Northern Ireland

15. Combined GP earnings and expenses estimates 2007/08 to 2018/19 -  England, Scotland, Wales, Northern Ireland

16. GPMS combined GP earnings and expenses estimates by age band and gender, 2017/18 to 2018/19 - England, Scotland, Wales, Northern Ireland

17. GPMS combined GP earnings and expenses estimates by rurality, 2017/18 to 2018/19 - England, Scotland, Wales, Northern Ireland

18. GPMS combined GP earnings and expenses estimates by practice registered patient list size, 2017/18 to 2018/19 - England, Scotland, Wales, Northern Ireland

19. GPMS combined GP earnings and expenses estimates by NHS England and NHS Improvement (region) 2011/12 to 2018/19

Interactive report contents
  • Average gross earnings, total expenses and income before tax by contract type (GPMS, GMS, PMS) and country for combined (contractor and salaried) GPs.
  • Average gross earnings, total expenses and income before tax by contract type, practice type (dispensing/non-dispensing), contract type and country for contractor GPs.
  • Average gross earnings, total expenses and income before tax by contract type and country for salaried GPs.
  • Time series of income before tax estimates for GPMS GPs in cash and real terms by country and GP type.
  • Average gross earnings, total expenses and income before tax by contract type, country, gender and age for contractor GPs.
  • Average gross earnings, total expenses and income before tax by contract type, country, gender and age for salaried GPs.
  • Average gross earnings, total expenses and income before tax by GP type, contract type, country and gender.
  • Self-employment allowable expenses breakdown by practice type (dispensing/non-dispensing), contract type and country for contractor GPs.
  • Distribution of self-employment gross earnings, total expenses and income before tax of contractor GPs by country and contract type.
  • Distribution of self-employment income before tax of salaried GPs by contract type and country.
  • Average gross earnings, total expenses and income before tax by weekly working hours and gender for GPMS contractor and salaried GPs in England.
    View the GP Earnings and Expenses Estimates 2018/19 interactive online report.

Last edited: 3 September 2021 4:52 pm

Previous Chapter

4. Northern Ireland

Next Chapter

Glossary