Publication, Part of GP Earnings and Expenses Estimates

GP Earnings and Expenses Estimates, 2022/23

Publication Date:: 29 Aug 2024

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Summary

GP Earnings and Expenses Estimates, 2022/23 presents earnings and expenses information for full and part-time GPs working in the UK as either a contractor or salaried GP during the 2022/23 financial year.

The findings in this report are based upon anonymised tax data from HM Revenue and Customs' Self Assessment tax records and cover both NHS/Health Service and private income.

Earnings and expenses information is published for contractor, salaried and combined (contractor and salaried) GPs at country level, with a regional breakdown where available. Figures are also given by contract type for GPs working under a General Medical Services (GMS) or a Primary Medical Services (PMS) contract as well as combined (GPMS).

The report is primarily used as evidence in remuneration negotiations and by the Review Body for Doctors' and Dentists' Remuneration (DDRB). It has been agreed by the Technical Steering Committee (TSC), which is chaired by NHS England and has representation from the four UK Health Departments and, representing the interests of GPs, the British Medical Association.

The Covid-19 pandemic is likely to have impacted on earnings and expenses during 2020/21 and 2021/22. Please refer to the reports for these years for further details of Covid-19 arrangements.

Highlights

England

The estimated average income before tax of GPs in either a General Medical Services or a Primary Medical Services practice was:

£110,200 for combined (contractor and salaried) GPs

£140,200 for contractor GPs

£69,200 for salaried GPs

Scotland

The estimated average income before tax of GPs in either a General Medical Services or a Primary Medical Services practice was:

£110,800 for combined (contractor and salaried) GPs

£120,000 for contractor GPs

£74,700 for salaried GPs

Wales

The estimated average income before tax of GPs in a General Medical Services practice was:

£103,900 for combined (contractor and salaried) GPs

£115,300 for contractor GPs

£71,500 for salaried GPs

Northern Ireland

The estimated average income before tax of GPs in a General Medical Services practice was:

£99,700 for combined (contractor and salaried) GPs

£108,300 for contractor GPs

£63,100 for salaried GPs

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