Summary

The latest GP Earnings and Expenses Enquiry provides a detailed study of the earnings and expenses of both contractor and salaried GPs in the UK in 2009/10.

Results are based on data from HM Revenue and Customs' tax self assessment database. They can be found in each section of the report as follows:

• Section A: National Averages for Contractor, Salaried and Combined GPs.
• Section B: Country Level Breakdown for Contractor, Salaried and Combined GPs.
• Section C: Distributional Results for Contractor and Salaried GPs.
• Section D: Detailed Results for Contractor, Salaried and Combined GPs.
• Section E: Time Series for Contractor GPs.

The report has been agreed by the Technical Steering Committee (TSC), which is chaired by The NHS IC and has representation from the four UK Health Departments, NHS Employers and the British Medical Association.

Key facts

The average income before tax for contractor GPs in the UK in 2009/10, by contract type was:

• £100,400 for those GPs working under a General Medical Services (GMS) contract
• £115,300 for those GPs working under a Primary Medical Services (PMS) contract
• £105,700 for those GPs working under either a GMS or PMS (GPMS) contract